Generally, if you pay an employee $450 or more (before tax) in a calendar month, you have to pay a super guarantee (SG) on top of their wages. Currently, the SG is 9.5% of their ordinary time earnings (OTE).OTE is usually the amount your employee earns for their ordinary hours of work. It includes things like commissions, shift loadings, and allowances, but not overtime payments.
If your employee is under 18 or is a private or domestic worker, such as a nanny, they must also work for more than 30 hours per week to qualify.
You have to pay super for some contractors, even if they quote an Australian business number (ABN). You pay super no matter whether the employee is full-time, part-time, or casual. The rule does not change even if your employee is a temporary resident.