As a reminder, from 1 July 2022 employers will need to pay superannuation for employees who are under 18 years old if they work more than 30 hours for you in a week.
This is due to the $450 per month threshold for super guarantee will be removed from 1 July 2022. The change is now law under the Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2021.
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.
Here are some examples provided by the ATO:
|Take Lily, for example: She is 17 years old and works a 32 hour week once a month at her local hardware store, earning $382 before tax. She also works 6 hours a month as a barista for a cafe down the road (a separate employer). As Lily works over 30 hours in one week in her job with the hardware store, her hardware employer will need to pay her super from 1 July 2022. As Lily does not work 30 hours in a week in her job as a barista, she won’t be entitled to super for this work. Likewise, Lily won’t be entitled to super for any weeks she works less than 30 hours for the hardware store.|
To view the ATO bulletin: ATO – Changes to super for under 18s