If you're an employee between 18 and 69 years old (inclusive) and are paid $450 or more in a month before tax, you're entitled to receive superannuation guarantee contributions from your employer.
Employees under 18 are also entitled to superannuation guarantee contributions if you work more than 30 hours a week and are paid $450 or more (before tax) a month.
Even if you move overseas temporarily to work for an Australian employer, you'll continue to receive superannuation guarantee contributions in Australia unless your employer obtains permission from the Tax Office to pay contributions to an overseas fund.
Some home help workers and people in certain some government schemes aren't eligible for superannuation guarantee contributions, but your employer may agree to make contributions for you.
Absence from work - members covered by the Timber Award
Members covered by the Timber Award are entitled to superannuation payments if you are absent from work (subject to a maximum of 52 weeks) due to work-related injury or work-related illness provided you are receiving workers compensation payments or regular payments directly from your employer in accordance with statutory requirements, and you remain employed by your employer.
Victorian Members
Victorian Government’s April 2010 reforms to the Accident Compensation Act 1985 included a superannuation entitlement, which will be paid into eligible superannuation funds from April 2011. Workers receiving weekly payments because of a work-related injury, may be eligible for the superannuation entitlement.
Contractors
If you're a contractor and your contract is wholly or principally for your labour, you're treated as an employee for superannuation purposes and therefore entitled ro receive superannuation guarantee contributions.
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Self-employed
If you're self employed you can make regular or lump sum contributions to First Super subject to
government limits and can normally claim
tax deductions.
It’s a good idea to give your tax file number to First Super, otherwise you are likely to pay more tax than you have to because of government limits.
The minimum superannuation guarantee
The minimum superannuation guarantee payable by your employer is 9% of ordinary time earnings up to the maximum contribution base and must be paid at least every quarter. An industrial agreement or contract can specify a higher percentage than 9% but not lower.
You can check your eligibility for superannuation guarantee contributions at the ATO Super Funds website.
Other contributions to your super
You can make extra contributions to your super through voluntary contributions (from your after-tax salary) or salary sacrifice contributions (from your pre-tax salary) subject to government limits.
If you earn less than $61,920 you might be entitled to receive a government co-contribution for any voluntary contributions (from after tax salary) you make.
You may also qualify for a tax offset if you make spouse contributions for a low income spouse.
Contributions splitting lets spouses split certain superannuation contributions and can result in less tax being paid.