Tax and superannuation

Closing Loopholes: Fair Work Act changes

A new criminal offence for intentional underpayments by employers will be added to the Fair Work Act as part of the new ‘Closing Loopholes’ laws from no earlier than 1 January 2025.

We (the Fair Work Ombudsman) will investigate suspected criminal underpayment offences once the changes take effect.

Learn more at Closing Loopholes: Fair Work Act changes.

The Australian Taxation Office (ATO) gives advice and information about tax requirements and superannuation (super). The ATO is the primary enforcement agency for the compulsory super guarantee.

Our role (the Fair Work Ombudsman) is to give employers and employees information and advice on workplace rights and obligations. We can provide information on the entitlement to super in the National Employment Standards (NES) and extra terms about super in awards.

Find out how you can access advice and support on tax and super issues.

Tax

The ATO gives information and advice to employers and employees on tax.

If you want to understand your tax obligations as an employer or employee, find information on the ATO website:

You can also contact the ATO:

If you’re an employer, we have templates to help you record tax or superannuation on employee records or pay slips. Access them at Pay slips and Record-keeping.

For more information on state and territory payroll tax, visit business.gov.au – Payroll tax.

Superannuation guarantee

Under the super guarantee, employers have to pay super contributions of 11% of an employee's ordinary time earnings when an employee is:

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

If eligible, the super guarantee applies to all types of employees, including:

  • full-time employees
  • part-time employees
  • casual employees.

Temporary residents are also eligible for super.

Super has to be paid at least every 3 months and into the employee’s nominated account.

The ATO can give advice and assistance on super issues, including the super guarantee. Find out more at:

You can also contact the ATO:

Superannuation under the National Employment Standards

Super is an entitlement under the NES.

This means that most employees covered by the NES can take court action under the Fair Work Act to recover unpaid super, unless the ATO has already commenced proceedings in relation to that super.

The NES entitlement to super aligns with super laws, so if an employer complies with the super guarantee they will also meet their obligations under the NES.

The new NES entitlement doesn’t apply to some employees. Employees who are in the national workplace relations system because their state referred their powers to make workplace laws to the Commonwealth don’t have an entitlement to super under the NES. This broadly includes employees:

  • in New South Wales, South Australia, Queensland, Tasmania and Victoria who are employed by:
    • sole traders
    • partnerships
    • other unincorporated entities
    • non-trading corporations
  • in Victoria employed in the public sector
  • in Tasmania employed in local government.

These employees may still be entitled to super under the super guarantee and under super terms in an award or registered agreement.

Extra terms about superannuation

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

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

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When superannuation hasn’t been paid

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

Before doing this, you should:

If there are extra super terms on top of the super guarantee in your award or agreement, you can contact us for further assistance.

Annual performance test – closed MySuper products

The Australian Prudential Regulation Authority (APRA) conducts an annual performance test for MySuper products. When a MySuper product fails the annual performance test for 2 consecutive years, it cannot accept new members until it passes a future performance test.

To learn more about which MySuper products are currently unable to accept new members go to FWC – Superannuation.

Tools and resources

Related information

Help for small business