Superannuation Guarantee law requires employers to pay a minimum 10% *as of July 2021* unless covered by an award or employment agreement which specifies a higher amount you must pay.
You have to pay super for an employee if they:
- Are over 18 years old
- Under age 18 and work at least 30 hours per week
- Earn $450 or more (before tax) in a calendar month, and
- are employed on a full-time, part-time or casual basis (including those who are working in Australia temporarily)
Eligible employees are be calculated from the day they start with your organisation. The payment must be made at least four times a year. You can make weekly, fortnightly or monthly payments as long as your obligation for the quarter is received into your employee’s super fund by the ATO’s due date.
