Accommodating Exemption Rules and Limits

Although it is mandatory for employers to pay super contributions for each employee, the following exemptions exist:

• Employees who earn less than 450.00 AUD in a month.

• Employees who are 70 years old or over.

• Employees who are under 18 years old and work 30 hours or less in a week.

• Employees paid to do work of a domestic or private nature for no more than 30 hours a week.

• Nonresident employees paid for work done outside Australia.

• Resident employees paid by nonresident employers for work done outside Australia.

• Some foreign executives who would have been eligible for the previous class 413 (executive, overseas) visa or entry permit under Migration (1993) regulations.

• Employees who so elect because the benefit exceeds the pension reasonable benefits limit.

Only the first three rules are delivered with this country extension, because the other rules can be accommodated using the standard core employee earnings and deductions assignment functionality.