KEY STATUTORY & RESEARCH BENCHMARKS
Typical Australian EOR Fee
$199–$599 USD (~AUD $300–$900/mo)
Flat monthly fee per employed Australian team member
Superannuation Guarantee (SG)
11.5% of Ordinary Time Earnings (OTE)
Statutory retirement contribution mandated by Australian Taxation Office (ATO); legislated to step up to 12%
State Payroll Tax
4.75%–6.0% on payroll above state thresholds
Administered at state level (NSW, VIC, QLD, WA) when total group payroll exceeds exemption caps
Workers Compensation Insurance
1.2%–2.5% of gross payroll
Mandatory state-regulated workplace injury insurance
1. Australian EOR Cost Structure
Employing staff in Australia requires strict adherence to the Fair Work Act 2009 and the mandatory Superannuation Guarantee. When utilizing an EOR, the statutory employer burden totals approximately 13% to 18% above gross base salary.
2. Statutory Employer Contributions in Australia
- Superannuation Guarantee (11.5%): Paid quarterly into the employee's designated complying superannuation fund on Ordinary Time Earnings up to the Maximum Contribution Base.
- Workers' Compensation: Mandatory state policy (e.g. icare in NSW, WorkSafe in Victoria).
- State Payroll Tax: State-level tax applicable if total Australian group wages exceed state thresholds (e.g. $1.2M in NSW, $700k in Victoria).
Employment Rules & Compliance: For Fair Work National Employment Standards, Modern Awards, probation periods, and unfair dismissal rules, see our Australia Hiring & Employment Guide.
Jurisdiction Limitations & Considerations:
- Modern Awards established by the Fair Work Commission may set mandatory minimum penalty rates, allowances, and overtime rules.
- Superannuation Guarantee rate is legislated to step up to 12% in upcoming statutory periods.
Research Sources & Citations
Methodology v1.0 →This guide is corroborated against the following structured sources:
Australian Taxation Office (ATO) — Superannuation Guarantee Contributions ↗
Commonwealth of Australia (ATO) · National Taxation Authority · Accessed 2026-10-16
Claim verified: "Statutory Superannuation Guarantee minimum rate of 11.5% on Ordinary Time Earnings"
Tier 1
Fair Work Ombudsman (Australia) — National Employment Standards (NES) ↗
Australian Government Fair Work Ombudsman · Statutory Employment Workplace Regulator · Accessed 2026-10-16
Claim verified: "Mandatory minimum conditions covering annual leave accrual, public holiday pay, and Modern Award classifications"
Tier 1
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