Payment Standards
Summary of Good Practice Recommendations
Employers have a responsibility to:
pay superannuation for employees at 11% of gross wages (current as of July 2023)
pay superannuation for contractors (compulsory for deemed workers) at 11% of fee (current as of July 2023)
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