12 December 2017
Employing casual workers provides businesses with an increased level of flexibility. However, it's important to remember that casual employees may be entitled to super.
Here's the basics:
Super guarantee is currently calculated at 9.5% of a casual employee’s ordinary time earnings. This includes their wage plus any casual or shift loadings for ordinary hours of work. It also includes commissions and some allowances, but it doesn't include overtime payments.
Use our SG eligibility tool to work out if your casual workers are eligible for super.
If you use the Small Business Superannuation Clearing House (SBSCH) to make payments for your employees, the way you access this service is changing. From February 2018, the SBSCH will join our online services. Watch our webinar recording, to help your business with the change.
Related news items
Paying super is important as an employer - here are five simple steps to help.
Hiring new staff? Don’t order a form - download one!
Tax tables help make it easy when paying your employees.