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.
If you are an employer, you need to understand and meet your superannuation guarantee obligations.
These obligations include:
making super contributions for your eligible employees by the cut off dates each quarter
making at least the minimum 9% contribution amount of the earnings base (generally ordinary times earnings, from 1 July 2008 ordinary time earnings should always be used) for each eligible employee
paying the superannuation guarantee charge to the Tax Office if you don’t make the required super contributions by the due dates
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