If you engage someone to do work of a domestic or private nature, you have to pay super guarantee for them:

• from 1 July 2022
  • they work for you more than 30 hours in a week, regardless of how much you pay them. 
• prior to 1 July 2022
  • they work for you more than 30 hours in a week, and
  • you paid them $450 or more (before tax) in salary or wages in a calendar month.

'Domestic or private' means work either relating:

• personally to you (not to a business of yours)
• to your home, household affairs or family – such as work by a nanny, housekeeper or carer.

If you use funds from the National Disability Insurance Scheme (NDIS) to engage a carer or other domestic help, you may have to pay super guarantee for these workers. This applies to people who choose to manage their NDIS plan themselves and employ workers who meet the eligibility criteria for the super guarantee.