Employer guide for reportable employer super contributions

Deciding if you are an employer

For the purposes of reportable employer superannuation contributions, you are an employer if you employ workers under a verbal or written employment contract on either a:

• full-time basis
• part-time basis, or
• casual basis.

You may also be considered an employer if you make payments to a person under a contract that is wholly or mainly for the labour of the person.

If you are considered an employer under the superannuation guarantee law, you will be considered an employer for the purposes of reportable employer superannuation contributions.

For more information about: superannuation guarantee obligations, refer to Guide to superannuation for employers who is an employee, refer to the following superannuation guarantee rulings SGR 2005/1 Superannuation guarantee: who is an employee? SGR 2005/2 Superannuation guarantee: work arranged by intermediaries.

Sections within Paying superannuation

• Reporting super you pay for your employees
• Deciding if you are an employer
• Does it matter when your employee started working for you?
• What is the reporting period?