For more details, you may get in touch with the local consultant in your area.
Do employers have to pay super?
Yes, employer super contributions are required where your employee is:
As an employer, not paying super may incur a Superannuation Guarantee Charge (SGC). This also applies if you miss quarterly super payment due dates.
Do casual employees get super?
Yes. All full-time, part-time, and casual employees are eligible for super, regardless of their earnings. This includes employees under 18, provided they work for you for more than 30 hours in one week.
How much super do employers pay?
The current employer super contribution rate, or Superannuation Guarantee (SG), is 12.0% of your eligible employees' ordinary time earnings (OTE).
OTE is usually the amount your employee earns for their regular hours of work. It includes things like commissions, shift loadings and allowances, but not overtime payments. But if your employees have complex salary packages – with loadings, allowances or commissions for example – working out ordinary time earnings becomes a little more difficult.
If you’re not sure whether you’re making the right SG payments, use ATO’s super guarantee calculator or book a chat with our super specialists.
Employer super contributions can be paid directly through Prime Super’s EmployerOnline or with our SuperStream-compliant Superannuation Clearing House (SCH) service.