Seasonal workers often include backpackers, otherwise known as temporary residents on working holidays. As such, they are entitled to the superannuation guarantee when paid $450 or more, before tax, in a calendar month. Once they leave Australia, they claim the super paid to them as a Departing Australia Superannuation Payment (DASP) so long as all the requirements are met. Here’s a checklist for employing back packers, courtesy of the ATO:  

  • Confirm they hold a valid visa using the Visa Entitlement Verification Online (VEVO) service; 

  • Use the ATO’s super guarantee eligibility decision tool to determine if they are eligible for super; 

  • Offer them a choice of super fund if requested, and follow the same steps you would any other worker before they start working for you; and 

  • Advise them that they can start their DASP application using our free online application system while they are in Australia. 

To find out more, please contact your accountant at Rosenfeld Kant on (02) 9375 1200 or email gary@roskant.com.au, raul@roskant.com.au, elias@roskant.com.au 

Source: https://www.ato.gov.au/Newsroom/smallbusiness/Super/Paying-super-to-backpackers/Â