Skip to main content Skip to main navigation
Skip to access and inclusion page Skip to search input

Most read articles and resources

A handy guide to paying super to employees

Taking on staff and need to know about your super obligations? Find out how to comply with superannuation requirements here.

How do I compare super funds for small businesses?

You’re obliged to offer a MySuper fund option to your qualifying workers. But how do you go about choosing a fund to offer?

Government super amnesty

The government has introduced an amnesty to help employers catch up with any late or underpaid Super Guarantee payments.

All articles and resources

Part-time, full-time or casual: who do you need to hire?

Your business is itching to grow, and it follows that you’ll need extra staff to help you get there. But do you know which type of employee will best suit your needs?

Knowing when to hire your first employee

You might be a business owner, but are you ready to be an employer? Figure out whether you’re ready to hire a second pair of hands.

Working out the cost of hiring

You’re ready to take on your first employee. Before you post that job ad, make sure you understand exactly how much a new hire could cost you with this helpful guide.

Frequently asked questions about paying super for employees

If you are a sole trader or work in a partnership, you generally don’t have to make super payments to yourself. However, you may wish to make personal contributions to a superannuation fund to save for your retirement, in which case you may be able to claim a tax deduction against your contributions. Find out more on the ATO Super for the self-employed page.

Whether an employee is full time, part time or casual, if you pay them $450 or more (before tax) in a calendar month, you have to pay super (currently at least 9.5% of ordinary time earnings) on top of their wages. However, there are some exceptions. Find out more on the ATO Working out if you have to pay super page.

The basics are:

  • If you are a sole trader or part of a partnership, you do not have to pay yourself super – though you may wish to make tax-deductible personal contributions to a superannuation fund to save for your retirement.
  • If you pay a full-time, part-time or casual employee $450 or more (before tax) in a calendar month, you have to pay super (currently at least 9.5% of ordinary time earnings) on top of their wages.

Find out more on the ATO Super for employers page.

It’s important you get this right, and a good place to start could be to complete your Business Super Profile.  It can help you understand your business super for employees obligations, by using the online tool to answers a few simple questions about your business.