The Master Painter Australia - April 2016 Vol. 1 | Page 24
THE MASTER PAINTER AUSTRALIA
024
Some
Superfacts
Super contributions
for contractors
At Cbus we do all we can to help employers understand
their superannuation responsibilities. An area that
some employers are confused about is who to pay super
contributions for, particularly when using contractors.
Who do you pay super for?
Generally, you must pay super for an employee if you pay
them $450 or more (before tax) in salary or wages in a month
and they are:
or additional circumstances in which employees are entitled
to SG.
You should first check the industrial instrument that applies
at the site where your employees are working and compare
it to the rate payable under the SG legislation. Generally, the
higher rate will apply.
• 18 years or over or
When are super contributions due?
• under 18 years old and work at least 30 hours per week.
The timetable in the SG legislation requires payment within
28 days of the end of each quarter of the calendar year.
It doesn’t matter whether the employee is full time, part
time or casual.
Are contractors entitled to SG contributions?
However, a condition of joining Cbus as a contributing
employer is that