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  #   026-056 - Do I Have To Pay Superannuation

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  The superannuation guarantee system requires all employers to provide superannuation support for their employees. You are deemed to be an employer if you employ a person, under a verbal or written employment contract, on a full time, part time or casual basis or you make payments to a person for lab ...[Read more](#hikashop_show_tabular_description)

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 The superannuation guarantee system requires all employers to provide superannuation support for their employees. You are deemed to be an employer if you employ a person, under a verbal or written employment contract, on a full time, part time or casual basis or you make payments to a person for labour under a contract, even if the person quotes an Australian Business Number.