This year the ATO have identified a few industries where employers are at greater risk of not making super contributions for their eligible employees. They will be focusing on the following industries: child care services; pubs, bars & taverns; and industrial cleaning industries. Even though the mentioned industries are the main focus, if you are not making super contributions for your employees regardless of your industry, you are not out of the spotlight.
You should ensure super contributions for eligible employees are made by the quarterly cut off date (28 April, 28 July, 28 October, 28 January), contribute at a rate of 9.5%, pay super for eligible contractors (even if the contractor quotes an ABN) and keep accurate records.
If you would like further assistance in this area, especially when determining whether super contributions need to be made for contractors, please contact our office.