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Changes to super for under-18s

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 of changes to the super rules for under-18s (young adults). 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. Super guarantee (SG) is the minimum amount you must pay to avoid the super guarantee charge. Super guarantee is 10% of an employee’s ordinary time earnings.

As an employer, you use:

  • ordinary time earnings (OTE) to work out the minimum super guarantee contribution for your employees – OTE is the amount you pay employees for their ordinary hours of work
  • salary and wages to work out the super guarantee thresholds and calculation of shortfalls such as the super guarantee charge.

When to pay super

From 1 July 2022, you’ll generally need to pay super guarantee contributions(SGC) to an employee’s super fund regardless of how much they are paid. Employees will still need to satisfy other eligibility requirements, as these have not changed. This includes other workers who are eligible for super, including contractors.

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