Superannuation guarantee eligibility decision tool

Definitions

Community Development Employment Program

The Community Development Employment Projects (CDEP) Program is an Australian Government funded initiative for Indigenous job seekers. More information about the CDEP can be found at www.centrelink.gov.au

Employee

For super guarantee purposes, an employee is generally an individual who receives payment in the form of salary or wages in return for their labour or services.

If you are not sure whether your workers are employees or contractors, you should use the Employee/Contractor decision tool before using the SG eligibility decision tool.

Joint Petroleum Development Area

The Joint Petroleum Development Area (JPDA) is defined in the Timor Sea Treaty (the treaty). It is an agreement between Australia and Timor-Leste (formerly East Timor). The treaty provides the framework for how the petroleum resources within the JPDA are to be shared.

For more information about the JPDA, refer to Other international agreements.

Relevant quarter

Employers are required to make super contributions for eligible employees quarterly. The four quarters of the year are:

Quarter 1	1 July - 30 September
Quarter 2	1 October - 31 December
Quarter 3	1 January - 31 March
Quarter 4	1 April - 30 June

Super guarantee contributions

As an employer you have to pay super contributions for your eligible employees. Currently, you have to pay a minimum of 9% of their 'ordinary time earnings'. For more information about your super obligations, refer to Employer superannuation essentials.

Work of a domestic or private nature

Private work is work which relates to the employer as a private person. Domestic work is work which relates to the employer's house, home or family.

A person who performs work of a private or domestic nature will only be an employee for super purposes where that work is performed for more than 30 hours per week.

The extension of the super guarantee to people engaged in private or domestic work, where they work more than 30 hours per week, is to ensure that people such as full-time housekeepers and nannies receive super benefits.