There are some basic superannuation guidelines which can be found at Super - what employers need to know and it contains a link to a information booklet.

Generally, you have to pay super for your employees if they:

• are between 18 and 69 years of age inclusive

• are paid $450 or more (before tax) in salary or wages in a calendar month,

and

• work full-time, part-time or on a casual basis.

Note: You may have to make super payments for contractors. See Superannuation Guarantee Eligibility Tool