Please refer to the ATO website for details: https://www.ato.gov.au/Business/Super-for-employers/
The super guarantee increased from 1 July 2014. If your workers are eligible, you have to pay 9.5% in super contributions and this is set to reach 12% in 2025. Your workers will generally be entitled to super if:
- They're between 18-69 years old (inclusive)
- They're paid $450 or more (before tax) per month.
This applies to full time, part time employees and some casual employees. Superannuation has to be paid at least every 3 months, into the employee's nominated account. For further details, visit the Fair Work website here.
Claiming Superannuation and lodging an Australian Tax Return
If you are working temporarily in Australia you can claim your superannuation after you have finished work. The easiest way to claim your superannuation is to apply online, using the Departing Australia Superannuation Payment (DASP) online application system - www.ato.gov.au/departaustralia (this is a free service). You can start your online application at any time while in Australia, however, you can only submit your application once you have left Australia and your visa has expired or been cancelled
You can lodge your Australian Tax Return if you are not an Australian citizen and are leaving the country and not planning on returning to work before the end of the financial year (30 June). Please follow this link to find out if you are eligible - https://www.ato.gov.au/Individuals/International-tax-for-individuals/Going-overseas/Lodging-your-tax-return/Lodging-your-tax-return-early/