Australia’s Super Guarantee applies to most people who work here — including temporary visa holders. If you employ someone on a temporary visa, you generally have the same SG obligations as you do for Australian citizens and permanent residents. When temporary residents leave Australia permanently, they may be able to claim their accumulated super back via the Departing Australia Superannuation Payment (DASP).
Are Temporary Residents Entitled to Super?
Yes — in most cases. The Super Guarantee applies to any employee who is paid OTE (ordinary time earnings), regardless of their visa status. This includes:
- Working holiday makers (subclass 417, 462)
- Skilled temporary workers (subclass 482 — TSS, subclass 457 legacy)
- Student visa holders (subclass 500) working within their allowed hours
- Graduate visa holders (subclass 485)
- Other temporary work-related visas
The same SG rate (12% from 1 July 2025) and the same quarterly payment due dates apply.
Key distinction: New Zealand citizens living in Australia on a Special Category Visa (subclass 444) are generally treated like Australian residents for super purposes — they can generally keep their super in Australia if they remain.
Employer Obligations for Temporary Worker Employees
For temporary workers, your employer obligations are identical to those for Australian residents:
- Enrol them in super — confirm fund choice (or look up their stapled fund via ATO)
- Pay 12% SG on ordinary time earnings each quarter
- Use SuperStream — pay via your clearing house or direct to the fund
- Provide a Standard Choice Form — give the employee 28 days to nominate a fund
- Report via Single Touch Payroll (STP)
There is no reduced rate or exemption for temporary workers. The $450 per month earnings threshold was abolished from 1 July 2022 — there is no minimum earnings level before super applies.
Departing Australia Superannuation Payment (DASP)
When a temporary resident leaves Australia permanently (and their visa has expired or been cancelled), they may claim their accumulated super back via DASP.
Eligibility for DASP
To claim DASP, the applicant must:
- Have been in Australia on an eligible temporary visa (most temporary visa subclasses qualify)
- Have departed Australia
- Have a visa that has expired or been cancelled (or be leaving with the intention of not returning)
- Have super in an Australian fund
Australian citizens and permanent residents are NOT eligible for DASP. Only temporary residents can claim.
How to Apply for DASP
Applications are made online via the ATO’s DASP online application system at ato.gov.au. The applicant:
- Lodges a DASP application (can be done before or after departure — departing before lodgement is easier administratively)
- Provides fund details and evidence of visa status
- The fund processes the payment and deducts withholding tax before payment
The ATO also holds “unclaimed super” for former temporary residents whose super funds have transferred the balance to the ATO (typically after the account has been inactive for 6 months after visa expiry). These can also be claimed via DASP.
DASP Tax Rates
DASP payments are taxed at withholding tax rates, which are significantly higher than the tax a resident would pay on accessing super. The tax is withheld before payment.
| Component | DASP Tax Rate |
|---|---|
| Taxable component — taxed element | 35% |
| Taxable component — untaxed element | 45% |
| Tax-free component | Nil |
Working Holiday Maker DASP Rate
Working holiday makers (subclass 417 and 462 visas) are subject to a higher DASP rate of 65% on the taxable taxed element of their super. This higher rate was introduced from 1 July 2017.
| Visa | DASP Tax on Taxable Taxed Element |
|---|---|
| Working Holiday (417, 462) | 65% |
| All other eligible temporary visas | 35% |
This means a working holiday maker who accumulated $10,000 in super would receive only $3,500 after DASP withholding tax. This is a material consideration — working holiday makers accumulate super from their employment but lose a significant portion to tax on departure.
Employer Obligations After an Employee Leaves Australia
If a temporary worker leaves Australia:
- Your SG obligations end when employment ceases (same as any employee)
- You do not need to do anything special regarding DASP — that is the employee’s process with the ATO and their super fund
- Ensure you have paid all outstanding super contributions before or at the end of the employment relationship
- Final super contribution (for the period up to the last day worked) should be paid no later than 28 days after the end of the quarter in which employment ceased
Super for Permanent Residents and Citizens Sent Overseas
The rules are different for Australian employers sending Australian citizens or permanent residents to work overseas:
- If the employee continues to be employed by the Australian entity, SG continues
- If the employee is employed by a foreign subsidiary or entity, different rules may apply
- Some countries have bilateral social security agreements with Australia that may affect super obligations
This is a complex area and registered tax agents or global mobility advisers should be consulted for specific situations.
Frequently Asked Questions
Do I have to pay super for a working holiday maker who only works for a few weeks? Yes — if they earn OTE and are 18 or over (or under 18 working 30+ hours in a week), the 12% SG applies. The abolition of the $450 threshold means there is no minimum earnings floor. Even a short-term working holiday maker has an SG entitlement on every dollar of OTE you pay them.
An employee’s student visa expired while they were working for us — what should I do? Continue to pay them legally only if they have valid work rights. If the visa has expired, they may no longer be legally entitled to work, which is a separate legal matter. For any wages lawfully paid, your SG obligation applies. Seek advice from an immigration lawyer if an employee’s visa status is unclear.
A working holiday maker is disappointed about how much tax will be taken from their super on departure. Is there anything they can do? The DASP withholding tax rate of 65% for working holiday makers is set by law. There is no mechanism to avoid or reduce it through legitimate means. Individuals should factor the net DASP amount into their financial planning when working in Australia on a 417 or 462 visa.
We have a sponsored skilled worker on a 482 visa — is their super different? No — the SG obligations for a 482 visa holder are the same as for any employee. They will accumulate super while working for you in Australia. If they eventually obtain permanent residency, they can keep the super in Australia as a resident; if they depart, they can apply for DASP.
See also: Employer Super Obligations. For further guidance, see the ATO’s Super for Foreign Workers or ATO Super for Employers resources, or consult a registered tax agent.