Nannies in the home are exempt from super if they work less than 30 hours a week, the moment they work 30 hours or more superannuation should be paid.
Please note if you are paying your nanny as a contractor instead of an employee, you are still obligated to pay superannuation once your nanny works over the 30 hour mark. The ATO website has further information on the this area.
The rate of superannuation is currently 9.25% on gross wages, this increased from 9% July 1 2013. A planned gradual increase of 3% is to take place:
2013 – 2014 = 0.25 per cent super increase
2014 – 2015 = 0.25 per cent super increase
2015 – 2019 = 0.50 per cent super increase until 2019
For the following 5 years after the 2015 financial year, the SG rate will increase by 0.5% until it reaches 12% from July 2019.
For further information contact Domestic Payroll.