All employers must make superannuation contributions for their eligible employees.
You are considered an employer if you employ workers under a verbal or written employment contract on a full-time, part-time or casual basis.
You may also be considered an employer if you make payments to a worker under a contract.
An overview of employer superannuation obligations can be found on the Australian Taxation Office (ATO) website.
Do you need to make contributions?
Use the superannuation guarantee decision tool on the ATO's website to work out whether you need to make superannuation contributions for people you employ, including any contractors who are treated as employees.
More information
Other websites
Employer superannuation overview - Australian Taxation Office