Please refer to the ATO website for details:  https://www.ato.gov.au/Business/Super-for-employers/

The super guarantee increases on the 1st of July each year.  If your workers are eligible, you have to pay super contributions – this is set to reach 12% in 2026.  Click here for current rates

To see if your workers are entitled to super, click here.

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.