Hiring workers

Super contributions for employees

You must keep records that adequately explain your super transactions for your employees. Even if you use a clearing house to distribute super to your employees' funds, you're still responsible for keeping adequate records of super guarantee payments.

Information your records need to show	Examples of types of records
How you worked out the amount of super you contributed for each employee. Factors that affect the amount of super you must contribute, such as advice you’ve received from trustees about the funds to which you contribute. Salary sacrifice amounts, including information about how they're calculated and employee's choice. If you fail to meet your super obligations and are liable to pay the super guarantee charge, you must also keep details of how you worked out the amounts shown in your super guarantee charge statement	Bank statement showing payment to a super fund, Retirement Savings Account (RSA) or super clearing house. Confirmation from a SuperStream compliant payroll system, super fund online system or super clearing house showing a successful payment. Receipts or other documents issued by super funds showing that you have made super contributions for employees to their chosen fund. Contribution receipts showing the date, contribution period, amount, fund and member account number for each employee. Documents that can show how you worked out the amount of super paid for each employee. Documents required to work out the super guarantee shortfall for an employee for a quarter.

Information your records need to show

Examples of types of records

How you worked out the amount of super you contributed for each employee.
Factors that affect the amount of super you must contribute, such as advice you’ve received from trustees about the funds to which you contribute.
Salary sacrifice amounts, including information about how they're calculated and employee's choice.

If you fail to meet your super obligations and are liable to pay the super guarantee charge, you must also keep details of how you worked out the amounts shown in your super guarantee charge statement

Bank statement showing payment to a super fund, Retirement Savings Account (RSA) or super clearing house.
Confirmation from a SuperStream compliant payroll system, super fund online system or super clearing house showing a successful payment.
Receipts or other documents issued by super funds showing that you have made super contributions for employees to their chosen fund.
Contribution receipts showing the date, contribution period, amount, fund and member account number for each employee.
Documents that can show how you worked out the amount of super paid for each employee.
Documents required to work out the super guarantee shortfall for an employee for a quarter.

How long to keep super contribution records

You need to keep super contributions records for 5 years from the date of the contribution.

What to consider before hiring workers

3 mins

Considerations before hiring workers	0%
Questions to ask	0%
Recruitment	0%
Fair Work Ombudsman	0%
Business.gov.au	0%
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Hiring a new worker

2 mins

Confirm candidates can work in Australia	0%
Check your candidate’s visa status using VEVO service	0%
Employer of a working holiday maker	0%
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Determine workers’ classifications

4 mins

Employee or contractor – importance of getting it right	0%
Key differences between employees and contractors	0%
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Setting up for employer tax and superannuation obligations

5 mins

What are your obligations?	0%
Register for pay as you go (PAYG) withholding	0%
Set up to report and pay super contributions	0%
Single Touch Payroll (STP)	0%
Fringe benefits tax (FBT)	0%
State and territory payroll tax	0%
Labour hire firms	0%
Activity	0%

Tax and superannuation commencement forms

5 mins

Information you need to get from new employees	0%
Online commencement forms	0%
Tax file number declaration form	0%
Superannuation standard choice form	0%
Activity	0%

Employee records

7 mins

Payments made to employees	0%
Super contributions for employees	0%
Super fund choice records	0%
Pay as you go (PAYG) withholding records	0%
Fringe benefits tax	0%

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1 mins

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