Ordinary time earnings
Casual employees are entitled to get superannuation (super) contributions from their employer. If you pay a worker, then you are required to pay them super.
Amount of pay
You are required to pay regardless of how much your casual employee is paid. Their earnings amount is not relevant.
Employee age
For employees who are 18 years or older, you must pay super regardless of how many hours they work. For employees under 18 years old, you only pay super if they work more than 30 hours in a week.
Rate
Check the Australian Taxation Office website for information regarding the curent super guarantee rate.
Calculation
When you make a super payment, use the employee's ordinary time earnings (OTE) to work out the minimum contribution. OTE is the amount you pay employees for their ordinary hours of work. If you miss or make a late super payment, use the employee's salary and wages to work out your contribution.
It's important to note that these rules and rates may change over time, so it's advisable to check the latest information from the Australian Taxation Office (ATO) regarding superannuation for casual employees.
Want to hire a top temp?
Now that you understand how much super you need to pay a casual employee, you may be interested in learning more about 11 Recruitment's temp and casual recruitment services.
11 Recruitment is the leading agency for white-collar temp and casual staff. Our consultants fill assignments in Perth and throughout WA for various sectors, including:
We offer temp and casual staff for short-term and long-term assignments. Additionally, we provide cover for unexpected, annual and maternity leave. We also source top talent for temp-to-perm opportunities.
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Click the button below to learn more about how 11 Recruitment sources top temp and casual talent for businesses throughout WA.
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