Normally employers have to pay a worker super. However, this becomes confusing with the different visas that employees might be on. Some rules are listed below.
Paying super to temporary residents
Temporary residents working in Australia are eligible for super guarantee. When temporary residents leave Australia, they can claim the super paid as a departing Australia superannuation payment (DASP). This is provided that they meet the requirements where you must:
- Be 18 years old or over (if you are under 18 you must meet the above conditions and work over 30 hours per week to be entitled to SG) and,
- Paid $450 or more before tax in a month.
Employees working overseas
An employee sent to work overseas must be paid superannuation by their employer. The other country may require the employer or employee to pay super there as well if Australia does not have a bilateral agreement with that country. To gain exemption from the super payment in the other country, the employer needs to show the authorities in the other country a certificate of coverage gained from the ATO.
Employees not eligible for super
- Non-resident employees, you pay for work they do outside Australia
- Some foreign executives who hold certain visas for entry permits
- Employees temporarily working in Australia who are covered by a bilateral super agreement. You must keep a copy of the employee’s certificate of coverage to verify this arrangement.