The Australian Taxation Office (ATO

The Australian Taxation Office (ATO) gives advice and information about tax requirements and super guarantee contributions.For information about recording tax or superannuation on employee records or pay slips (including end-of-year payment summaries), Superannuation guaranteeUnder the superannuation guarantee, employers have to pay superannuation contributions of 9.5% • when an employee is paid $450 or more before tax in a month and is:• over 18 years, or• Under 18 years and works over 30 hours a week.This applies to full-time and part-time employees and some casual employees, and includes temporary residents.Superannuation has to be paid at least every 3 months, into the employee's nominated account.

結果 (英文) 1:

The Australian Taxation Office (ATO) gives advice and information about tax requirements and super guarantee contributions.
For information about recording tax or superannuation on employee records or pay slips (including end-of-year payment summaries),
Superannuation guarantee
Under the superannuation guarantee, employers have to pay superannuation contributions of 9.5%
• when an employee is paid $450 or more before tax in a month and is:
• over 18 years, or
• Under 18 years and works over 30 hours a week.
This applies to full-time and part-time employees and some casual employees, and includes temporary residents.
Superannuation has to be paid at least every 3 months, into the employee's nominated account.

結果 (英文) 3:

澳大利亚税务局（ATO）提供有关税收要求和超级担保缴款的建议和信息。
关于在员工记录或工资单上记录税收或退休金的信息（包括年终付款汇总表），
退休金保证
根据退休金保证，雇主必须支付9.5%的退休金
•当一名雇员在一个月内获得税前450美元或以上的工资，并且：
•超过18年，或
•18岁以下，每周工作30小时以上。
这适用于全职和兼职雇员以及一些临时雇员，包括临时居民。
退休金必须至少每3个月支付一次，存入雇员的指定账户。