All employees in Australia are covered by the Australian Government’s superannuation legislation, whether they are full-time, part-time, or casual workers. You must meet your superannuation payment obligations to your employees. This includes paying ‘super’ contributions of at least 9.5% of their earnings.
If you're a sole trader, or in a partnership and have
no employees, you can decide to make self-contributions to your super fund to help you save for your retirement, however, you're not obliged to pay super.
Learn more about business owners’
superannuation obligations.