From 1 July 2009, changes apply to super co-contributions, income tests and concessional contributions caps. The content on this page will be updated shortly. For a summary of these changes, refer to Changes to super for individuals.
If you are eligible for super under the super guarantee arrangements, your employer must pay a minimum of 9% of your earnings for your ordinary hours of work into your nominated super account every three months.
An employer has to make super contributions for contractors paid under a contract that is wholly or principally for labour. This is true even if the contractor quotes an Australian business number.
If the contract is partly for labour and partly for something else (for example, the supply of goods and/or materials, or the hire of plant or machinery), it will still be a contract for labour if it is mainly for labour.
'Labour' includes mental and artistic effort, as well as physical work.
What do I do if I think my employer is not paying my super?
If you’re concerned about unpaid super guarantee contributions you should follow the steps below:
Step 1
Talk to your employer. Ask them:
How often are they currently paying your super?
Which fund are they are paying it in to?
How much they are paying?
It’s a good idea to ask these sorts of questions when you start work with an employer.
Step 2
Check your last member statement from your super fund, or contact them to confirm that your employer has paid your super.
Step 3
If you have completed steps 1 and 2 and still believe your employer is not paying enough or any super, and/or is not paying the super in to your chosen fund, you can lodge an enquiry about unpaid super.
Subscribe
