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Freecall OAMPS Super on 1800 812 993 |
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OAMPS Superannuation Online login |
| Who is exempt? |
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There are always exceptions to the rule, and in the case of super, employers are not obliged, although they are not prohibited, to make contributions to employees who fall into the following categories: • Employees who are paid less than $450 in a calendar month; • Employees aged 70 and over; • Employees under 18 working 30 hours or less per week; • Non-resident employees paid for work done outside Australia (including Joint Petroleum Development Area (within the meaning of the Petroleum (Timor Sea Treaty) Act; • Resident employees paid by non-resident employers for work done outside Australia; • Employees covered by the Bilateral Superannuation Agreements; • Foreign executives who hold certain types of visas or entry permits under the 1993 Migration Regulations; • Employees paid to do work of a domestic or private nature for not more than 30 hours per week (ie a part-time nanny or house-keeper). If you’re unsure about your employer SG obligations, please contact the ATO on 13 10 20 or visit www.ato.gov.au When do you have to pay it? Obligations to your staff |