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