Employers must meet all tax and super obligations whether or not they are employing their family members. Employers should make sure they also meet any Award rates and PAYG requirements of the employment. As an employee, you should make sure that you check your payslips to be sure that payments are being made correctly. Directors of companies also have a number of responsibilities in relation to PAYG. If you are working for your parents as a contractor they may be required to make superannuation contribution depending on the nature of the work.