Superannuation Guarantee Surcharge & Contractors

Employers must pay super contributions to a complying super fund for all eligible employees by the quarterly deadlines. These contributions are in addition to the employees’ salaries and wages, and must be calculated based on ordinary time earnings.

Employers also need to pay super contributions for contractors you pay under a contract for labour, because they are considered employees for the purpose of super guarantee. This includes contractors who quote an Australian business number (ABN).

The also have a range of publications, tools and calculators to help you understand and meet your tax and super obligations:

see ==> Employers Superannuation Essentials.

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