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Employer responsibilities

Employer super obligations

In 1992 it became a requirement for all employers in Australia to pay superannuation payments on behalf of their employees.

As an employer you must ensure that you have fulfilled your responsibilities regarding your employee’s super contributions.

Eligible employees

You must ensure that you pay the super contributions for all eligible employees. Generally you have to pay for an employee who:

  • Is between 18 and 69 years of age inclusive.
  • You pay $450 or more (before tax) in a calendar month.
  • Works full-time, part-time or on a casual basis.

You also have to pay super for any employee who:

  • Is under 18 years of age.
  • You pay $450 or more (before tax) in a calendar month.
  • Works 30 hours or more in a week on a full-time, part-time or on a casual basis.

You must also choose a default fund for all your employees’ contributions to be paid into. You must inform your employees which fund you’ve chosen and allow them to contribute to their choice of fund if they are eligible to do so.

Should you require further information regarding your employer super responsibilities, please contact us.

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