Employer SC Contributions
Hiya @PEPL 👋
You have to pay super guarantee on the amount of ordinary time earnings you pay to your employee. There USED TO be an exemption for casual employees who weren't paid more than a threshold value, but the law changed on 1 July 2022 and now casual employees are not exempt.
Here is the GREAT ATO guidance to assist you to understand your super obligations. They also have extensive other guidance to assist you with super guarantee.
Deanne
All replies
Hiya @PEPL 👋
You have to pay super guarantee on the amount of ordinary time earnings you pay to your employee. There USED TO be an exemption for casual employees who weren't paid more than a threshold value, but the law changed on 1 July 2022 and now casual employees are not exempt.
Here is the GREAT ATO guidance to assist you to understand your super obligations. They also have extensive other guidance to assist you with super guarantee.
Deanne