Hey @Tung8434,
Does the Australian employee work inside or outside Australia?
Unfortunately, it's not possible for you to pay it directly to your employer. If you're required to pay super on behalf of your employee, it will need to be paid to their superfund. Being a non-resident employer, you don't have to pay super for resident employees who work outside Australia.
You can read more about working out if you have to pay super on our website. You may also like to take a look at how to pay super.
Hope this helps.