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