Paying workers

Minimum super contribution and percentage rate rise

The minimum amount of super you are required to contribute for your eligible employees is 12% of their qualifying earnings (QE).

Qualifying earnings are the amounts your employee earns for their ordinary hours of work. It includes commissions, some shift loadings and allowances, but not overtime payments.

5 mins

Employer obligations	0%
Awards and employment agreements	0%
Payment requirements	0%
Pay slips	0%
Minimum wage and National Employment Standards	0%
Calculating correct amounts to pay employees	0%
State and territory payroll tax	0%
Activity	0%

Withholding amounts for workers

4 mins

Withholding amounts	0%
Using the tax withheld calculator	0%
Using tax tables	0%
Specific tax withholding rates	0%
Activity	0%

Paying superannuation contributions

3 mins

The super guarantee	0%
Who is eligible for super?	0%
Minimum super contribution and percentage rate rise	0%
Where to pay super	0%
How to pay super (SuperStream)	0%
Activity	0%

Single Touch Payroll overview

3 mins

What is Single Touch Payroll (STP)?	0%
Annual report requirements	0%
Activity	0%

Reporting payments to contractors

3 mins

Specific reporting requirement when paying contractors	0%
TPAR example	0%
Who reports the taxable payment?	0%
Activity	0%

Fringe benefits overview

3 mins

Benefits provided to employees	0%
Types of fringe benefits	0%
FBT obligations	0%
Fringe benefits tax – a guide for employers	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 records	0%

Related courses

1 mins

Related courses	0%

Course feedback

Course feedback	0%