Superannuation also needs to be taken into consideration. A minimum rate of 9% per annum may be payable to some employees. Generally, an employer should be paying superannuation contributions if:

The employee is aged between 18 and 70, and

The employee is paid $450 (before tax) or more in a calendar month.

There are however some employees that are exempt from receiving superannuation payments. These include employees that are:

paid less than $450 (before tax) within any calendar month

under 18 years of age and work no more than 30 hours per week

over 70 years of age

paid to do work of a domestic or private nature for 30 hours or less a week

a non resident employee paid for work done outside Australia

a certain type of foreign executive, or

temporarily working in Australia for an overseas employer and are covered by a bilateral superannuation agreement.

Any further information regarding superannuation can be investigated further at www.ato.gov.au/super or via telephone on 13 10 20 between 8.00am and 6.00pm, Monday to Friday.

Please note, these details are subject to change, so we strongly advise you contact the Australian Taxation Office to check any further enquires.