Tax & superannuation

Tax

Employers have to take tax from an employee’s pay, and this must be included on the employee's pay slip and in their time and wages records.

The Australian Taxation Office (ATO) gives advice and information about tax. For tax questions contact the ATO on 13 28 61 or visit their website external-icon.png.

Superannuation

Employers have to pay 9.5% superannuation when an employee is paid $450 or more before tax in a month and is:

  • over 18 years, or
  • under 18 years and works over 30 hours a week.

This is called the superannuation guarantee and applies to full-time and part-time employees and some casual employees.

Some awards, enterprise agreements and other registered agreements have extra terms about superannuation.

Find more information about superannuation in your award by selecting from the list below.

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How much superannuation does an employer have to pay?

Employers have to pay a superannuation contribution of 9.5% of an employee's ordinary time earnings. This is increasing over 7 years to 12% by 2019.

Superannuation has to be paid at least every 3 months, into the employee’s nominated superannuation account.

Other superannuation contributions

Employees can make superannuation contributions to their fund. For more information, visit the ATO website.

What happens if superannuation hasn't been paid?

Employees who think superannuation hasn't been paid can make a complaint to the ATO.

Before doing this you should:

  • know the award or registered agreement covering your employment
  • check if these have extra terms about super (using the filter above)
  • check a pay slip to see if it has information about your super payments
  • contact your super fund to find out whether a payment has been made
  • talk to the employer if you have any concerns.

Paying employees superannuation is important. Information about what an employer must do if they haven't met their superannuation obligations can be found on the ATO website.

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