If you are a full-time, part-time or casual employee, your employer must make superannuation contributions on your behalf.
You are exempt if you:
- are paid less than $450 per calendar month
- are 70 years of age or over
- are under 18 years and working 30 hours a week or less
- are working for non-business employer doing work of a domestic or private nature for 30 hours a week or less
- are covered by a bilateral superannuation agreement
- have vested benefits in excess of their pension reasonable benefit limit (RBL) and elect not to receive any more employer contributions