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  • Paying super for employees aged under 18


 

 

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According to the ATO, you need to pay superannuation guarantee contributions for employees aged under 18 if:

This means when you pay employees aged under 18, you'll need to check how many hours they've worked and, if necessary, adjust the super in their pay.

1. Check the hours worked

When you pay an employee who's under 18, keep an eye on how many hours they work each week. If they're on a weekly pay cycle and they work 30 hours or less in a week, you don't need to pay them super for that week. You can simply enter the hours you're paying them and remove the calculated super amount from their pay.

If an under 18 employee is paid fortnightly or monthly, you'll need to determine how many hours they worked each week in that pay period. If they worked more than 30 hours in any week during the pay period, you'll need to pay super for that week.

Take a look at this example for a monthly paid employee aged under 18 whose hours vary each week.

 Hours workedIs super payable?
Week 125No
Week 232Yes
Week 330No
Week 431Yes

Based on this example, you'll need to pay super for weeks 2 and 4 where they worked more than 30 hours. So when you pay them, you'd need to pay super on 63 hours (32 hours + 31 hours).

2. Adjust the super in the employee's pay

Once you've worked out how many hours you need to pay super on, you can calculate the super amount during the pay run. You can then adjust the super amount in the employee's pay.

  1. Start the pay run as usual. Need a refresher?
  2. For each employee aged under 18:
    1. Enter the number of hours you need to pay super for in the Normal Hours field. Using our example above for a monthly paid employee, this is 63.
    2. Take note of the calculated Super amount.
    3. Enter the number of hours the employee is being paid for this pay period in the Normal Hours field. Using our example above, this is 118.
    4. Overtype the calculated Super amount with the amount you noted above. If the employee isn't entitled to any super for this pay, change this amount to zero ($0.00).
  3. Complete the pay run as normal.

  FAQs


What if an employee turns 18 part way though the pay period?

What if an employee turns 18 part way though the pay period?

It's the employee's age as at the Pay on date in the pay run that determines your super obligation. For example, if the employee is 18 on the Pay on date, they're treated as an 18 year old for the whole pay period.