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.
|Is super payable?
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).