Generally, Australian employers are required by Government legislation to make superannuation contributions for all employees, regardless of how much they make each month, their employment basis (full time, part time or casual) or their residency status (e.g. if they are temporary resident) in Australia.

The minimum you must pay is called the Super Guarantee (SG) and this is currently 11% of the employee’s wages.

You can read more about how much super you need to pay on the ATO website here.