Tax & superannuation
The Australian Taxation Office (ATO) gives advice and information about tax requirements and superannuation (super). This includes the compulsory superannuation guarantee.
On this page:
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 extra terms about superannuation in awards.
Find out how you can access advice and support on tax and superannuation issues.
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 online at ATO – Contact us , or over the phone on 13 28 61.
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
Under the superannuation guarantee, employers have to pay superannuation contributions of 10% of an employee's ordinary time earnings 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.
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 superannuation issues, including on the super guarantee. Find out more at:
You can also contact the ATO online at ATO – Contact us
, or over the phone on 13 10 20.
Extra terms about superannuation
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.
- 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
When 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:
If there are extra superannuation terms on top of the super guarantee in your award or agreement, you can contact us for further assistance.
The ATO has information about what an employer must do if they haven't met their superannuation obligations. Go to ATO – Unpaid super from your employer .
Tools and resources
Help for small business
Find tools, resources and information you might need in our Small business showcase.
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