Many small businesses are unsure as to whether or not their employees are entitled to superannuation if they are low-income or casual workers. In general, however, if you earn $450 or more a month before tax, then you will need to pay them the currently 9.5% super guarantee above and beyond their wages.
There are exceptions to this; if your employees are under 18 or you employ them as a domestic worker (such as a nanny), they must also work for more than 30 hours per week to be eligible for the super guarantee.
Otherwise, you pay super irrespective of whether the employee is:
- full-time, part-time or casual
- receives a super pension or annuity while working
- a temporary resident, such as a backpacker
- a company director
- is a family member who works in the business.
For more information, visit the ATO website.