Who do I have to contribute for?

Legislation requires employers to pay Superannuation Guarantee (SG) contributions for most of their employees into a complying superannuation fund, such as Media Super.

You are NOT required to make super payments for employees who are:

  • paid less than $450 (before tax) in a calendar month*
  • aged under 18 years of age and working 30 hours or less per week
  • non-residents being paid for work done outside Australia
  • covered by bilateral superannuation agreements with other countries
  • certain senior foreign executives who hold certain visas or entry permits, or
  • paid to do work of a domestic or private nature for not more than 30 hours per week.

* Subject to exception under certain awards and agreements.

To work out if you’re an employer for superannuation guarantee purposes or whether your employees are eligible for super, visit the ATO.