Tax & superannuation
The Australian Taxation Office (ATO) gives advice and information about tax requirements and super guarantee contributions.
For questions about your tax contact the ATO on 13 28 61 or visit their website .
For information about recording tax or superannuation on employee records or pay slips, go to Pay slips and record-keeping.
Under the superannuation guarantee, employers have to pay superannuation contributions of 9.5% of an employee's ordinary time earnings if:
- 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 applies to full-time and part-time employees and some casual employees, and includes temporary residents.
Superannuation has to be paid at least every 3 months, into the employee's nominated account.
For more information about the superannuation guarantee, visit the ATO website
or contact the ATO on 13 10 20.
Extra terms about superannuation
Some awards, enterprise agreements and other registered agreements have extra terms about superannuation.These terms apply on top of the superannuation guarantee.
Find more information about superannuation in your award by selecting from the list below.
- Building, construction and on-site trades
- Contract cleaning services
- Don't know
- Hair and beauty
- Health support services
- Real estate
- Road Transport
- Social, community, disability and home care services
- Storage services and wholesale
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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