For employers: what you must pay
The Fair Work Ombudsman states that employers must pay super contributions of 12% of an employee's qualifying earnings for employees over 18, and for employees under 18 who work more than 30 hours a week, and that temporary residents are also eligible for super. Contributions must be paid each payday into the employee's nominated fund and must reach the fund within 7 business days of payday (up to 20 business days in some circumstances).
The ATO says the same thing from the worker's side: entitlement to super generally does not depend on the visa, as long as the person has work rights, or on their tax residency.
Sources: Fair Work Ombudsman: tax and superannuation · ATO: how superannuation applies to temporary residents
For workers: checking it is being paid
Your payslip should show the super paid for each pay period. If you think the super guarantee has not been paid, the Fair Work Ombudsman directs you to the ATO, which handles unpaid super complaints, after following the ATO's steps for raising it with your employer first.
When you leave: DASP
If you worked in Australia on a temporary resident visa, you may be able to claim your super (less tax) after you leave. The ATO says a DASP claim can only be submitted after you have left Australia and your visa has expired or been cancelled, although you can start the application before you go. New Zealand citizens are not eligible for a DASP; they have separate options to move super to New Zealand.
| Part of the payment | DASP tax, ordinary | DASP tax, working holiday makers |
|---|---|---|
| Tax-free component | Nil | Nil |
| Taxable component, taxed element | 35% | 65% |
| Taxable component, untaxed element | 45% | 65% |
The working holiday maker rate applies to people who have held a subclass 417 or 462 visa. For most people the payment is mainly the taxed element.
Sources: ATO: how superannuation applies to temporary residents · ATO: departing Australia superannuation payment (DASP)
If the worker stays
A worker who becomes a permanent resident is no longer a temporary resident, so the DASP does not apply; their super stays in their fund under the normal rules. Whether and how a worker can move to permanent residence is a migration question, not a super one; see the 186 guide for the employer-sponsored route.
Source: ATO: how superannuation applies to temporary residents
Frequently asked questions
Do I have to pay super for a visa holder?
Yes, if they are an eligible employee. The Fair Work Ombudsman states that temporary residents are eligible for super, at 12% of qualifying earnings, paid each payday.
Does a worker on a student or working holiday visa get super?
Yes. The ATO says entitlement generally does not depend on the visa, as long as the person has work rights.
When can a temporary resident claim their super?
After they have left Australia and their visa has expired or been cancelled, through a Departing Australia Superannuation Payment. They can start the application before leaving.
How much tax is taken from a DASP?
35% on the taxed element of the taxable component and 45% on the untaxed element, or 65% on both for people who have held a working holiday visa (subclass 417 or 462). The tax-free component is not taxed.
Can New Zealand citizens claim DASP?
No. The ATO says New Zealand citizens are not eligible for a DASP; they may be able to transfer their super to a KiwiSaver provider instead.
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Related: tax file number for visa holders · visa holder employees: pay and workplace rights · cost of hiring an employee · employing working holiday makers · employing international students
General information only, not tax, financial or migration advice. Facts are from the ATO and Fair Work Ombudsman pages linked above, read 10 November 2026; rates and rules change. For your own situation, check with the ATO, your super fund or a registered tax agent.