The minimum super amount you have to pay is 9% of each eligible employee's earnings base. An employee's earnings base is generally their ordinary time earnings
Some workplace agreements specify more than 9% and wider eligibility for super payments.
Generally, you have to pay super for your employees if they:
- are aged between 18 and 69
- are paid $450 (before tax) or more in a calendar month
- work full-time, part-time or on a casual basis.
You may also have to pay super if the employee:
- is under 18 years of age
- earns $450 or more (before tax) in a calendar month
- works full-time, part-time or on a casual basis for more than 30 hours in a week.
You may also have to pay super for any employees who are visiting Australia on a temporary resident visa.