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 external-icon.png.

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.

Superannuation guarantee

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 external-icon.png 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.

Vehicle Award

Based on what you've told us, it looks like you're covered by the Vehicle Manufacturing, Repair, Services and Retail Award 2010 [MA000089].

Under the Vehicle Award, superannuation needs to be paid during periods of leave while on workers compensation if the employee:

  • 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 each workers compensation claim, superannuation must be paid for no more than 52 weeks. The weeks don't have to be consecutive.

For more information about superannuation entitlements in this award, go to Vehicle Manufacturing, Repair, Services and Retail Award 2010 [MA000089] clause 25 external-icon.png.

To find out more about who this award applies to, go to the Vehicle Award summary.

Source reference: Vehicle Manufacturing, Repair, Services and Retail Award 2010 [MA000089] clause 25.5 external-icon.png

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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 external-icon.png.

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