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 (including end-of-year payment summaries), 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, including what counts as ordinary time earnings , 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.
Based on what you've told us, it looks like you're covered by the Restaurant Industry Award [MA000119].
Employers have to pay superannuation when an employee earns $350 or more before tax in a month under the Restaurant Award.
This replaces the standard superannuation guarantee requirements set out above.
Employers also have to pay superannuation to an employee during periods of leave while on workers compensation, if the employee:
- is entitled to accident pay
- can't work because of a work-related injury or illness
- is getting paid workers compensation payments or regular payments from their employer
- is still employed by their employer.
For more information about superannuation entitlements in this award, go to Restaurant Industry Award [MA000119] clause 30
To find out more about who this award applies to, go to the Restaurant Award summary.
Source reference: Restaurant Industry Award [MA000119] clause 22.2 and 22.5
- 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 your award or agreement has extra terms about super (use the filter above or see our full list of awards)
- 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.
If there are extra superannuation terms on top of the superannuation guarantee in your award or agreement, you can contact us
for further assistance.
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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