You are considered an employer if you employ workers under a verbal or written employment contract on a full-time, part-time or casual basis. You may also be considered an employer if you make payments to a worker under a contract.
Generally, you have to pay superannuation for your employees if they:
- are aged between 18 and 75
- are paid $450 (before tax) or more in a calendar month
- work full-time, part-time or on a casual basis (including family members and company directors).
You may also have to pay superannuation for any employees who are visiting Australia on an eligible temporary resident visa.
If you do not meet your obligations, including paying your employee superannuation contributions to the correct fund, you may face penalties.