Summary of Good Practice Recommendations

Employers have a responsibility to:

• pay superannuation for employees at 11.5% of gross wages (current as of July 2024)

• pay superannuation for contractors (compulsory for deemed workers) at 11.5% of fee (current as of July 2024)

• consider and budget for superannuation when negotiating a contractor’s fee

Contractors have a responsibility to:

• provide employers with a completed Superannuation Choice form

• consider making their own contributions to their superannuation account for work that is not covered by the superannuation guarantee