Superannuation compliance is non-negotiable for every Australian employer, but for NDIS and disability care providers it carries additional complexity around which payments count as ordinary time earnings, how casual and part-time staff are treated, and how to handle the rolling increases to the Superannuation Guarantee rate.
The Superannuation Guarantee (SG) rate increased to 11.5% on 1 July 2024 and will increase again to 12% on 1 July 2025. These incremental rises were legislated as part of the long-term plan to lift retirement savings and are not optional. For a care provider employing 30 support workers, the jump from 11% to 12% represents a material increase in your wage bill. Review your pricing now, not after the rate has already kicked in.
OTE generally includes: ordinary hourly rates; casual loading; afternoon and evening penalty rates; allowances paid on a regular and systematic basis; and annual leave loading. What is generally excluded are overtime payments — but only genuine overtime. Under SCHADS, shift penalties for Saturday, Sunday, and public holidays are not overtime; they are penalty rates for ordinary time worked on those days. Many providers' payroll systems incorrectly exclude these from super calculations, resulting in systematic underpayment of contributions.
Since 1 July 2022, the $450/month threshold was abolished entirely. This means even a support worker who earns $80 in a fortnight is now entitled to super on those earnings if they are an employee. Review your casual workforce and ensure your payroll system is calculating and remitting super for every employee, regardless of how few hours they work.
Common errors include: late payment of contributions (attracting the Superannuation Guarantee Charge); incorrect fund choice handling; not updating rates after SG rate changes; and excluding salary sacrifice from OTE calculations incorrectly. Conduct a super compliance audit annually — ideally before 30 June each year.
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