If your temporary resident employees meet the superannuation guarantee criteria you have to make super contributions for them. Generally, this is if they:
are aged between 18 and 70
are paid $450 (before tax) or more in a calendar month, and
Temporary residents can claim payments that were made by their employer into a superannuation fund or retirement savings account (RSA). This payment is called the departing Australia superannuation payment. This is sometimes referred to as DASP.
To be eligible, temporary residents need to have worked in Australia while visiting on an eligible temporary resident visa, left Australia permanently and their visa must be expired or cancelled.