Tax & superannuation

Annual Wage Review 2021

The 2.5% increase, as well as updates to superannuation and changes to some terms and conditions in several awards, applies from 1 July 2021.

You can now find the new rates in our Pay Calculator and Pay guides.

Subscribe to email updates and we’ll let you know when the new minimum rates for the other awards are available.

See our Annual Wage Review 2021 page for more information.

The Australian Taxation Office (ATO) gives advice and information about tax requirements and superannuation (super). This includes the compulsory superannuation 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 extra terms about superannuation in awards.

Find out how you can access advice and support on tax and superannuation 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 online at ATO – Contact us external-icon.png, 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 external-icon.png.

Superannuation guarantee

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 external-icon.png, 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.

Fast Food Award

Based on what you've told us, it looks like you're covered by the Fast Food Industry Award [MA000003].

Under the Fast Food 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 Fast Food Industry Award [MA000003] clause 21 external-icon.png.

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

Source reference: Fast Food Industry Award [MA000003] clause 21.5 external-icon.png

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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 external-icon.png.

Tools and resources

Related information

Help for small business

Find tools, resources and information you might need in our Small business showcase.

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