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LanaVas(Newbie)Newbie
27 Feb 2024

An Individual participated in a Paid trial for two days, and the trial was deemed unsuccessful. Should we still pay the Superannuation guarantee on the gross payment?

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1,850 views
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AnitaATO(Community Support)Community Support
1 Mar 2024

Hi @LanaVas,


Yes, you'll need to super for the paid trial, unless they were under 18 and worked less than 30 hours. The paid trial is as it states paid work therefore classed as ordinary time earnings (OTE).


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Superannuation Guarantee on the paid trial | ATO Community