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debbie.mitchell(Initiate)Initiate
15 Aug 2022

ATO advises...From 1 July 2022, you will need to pay super for your employees who are under 18 years old if they work more than 30 hours for you in a week.

This is because the $450-per-month threshold for super guarantee is being removed.

Employees who are under 18 will be eligible for super if they work more than 30 hours in a week, regardless of how much they’re paid.

What constitutes work? Is it only actual physical work?

What about leave, Workers Compensation payments - return to work and not working, payments for public holidays not worked? Do these payments contribute to work

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JodieR_ATO(Community Support)Community Support
16 Aug 2022

Hi @debbie.mitchell,


You can use the link @Bruce4Tax provided - Super for employers SG table. The OTE column is used when determining if super is payable. The salary and wages column is used when the employer hasn't paid the super on time (by the quarterly cut off dates). If the individual is on workers compensation and not returned to work, SG is not payable.


Also if the under 18yrs individual works in a calendar month and only exceeds the 30hrs in one week, and less then 30hrs in the other weeks, the employer will only need to pay SG for the one week where the 30hrs+ condition was met.

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debbie.mitchell(Initiate)Initiate
7 Nov 2022

@Jodie_ATO can you please advise also if all payments that make up the 30 hours have to be superable for them to be included in hours total. For example, overtime payments. For example, 31 hours worked, made up of 25 hours ordinary hours (OTE) and 5 hours overtime. Is SG payable in such an example?

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SG for under 18 year olds and working more than 30 hours | ATO Community