Paying Super to Employees Under 18

If an employee under 18 years old works more than 30 hours in a week, you must pay them super guarantee. However, you can also choose to pay them super even if they work less than 30 hours in a week. For more details, see the Australian Taxation Office (ATO) website.

For an employee that:

• regularly works more than 30 hours a week, you can add superannuation pay items to their standard pay on the Pay Details form (MPPP2310).
• only occasionally works more than 30 hours a week, you can add superannuation pay items to the Employee's Current Pay form (MPPP3130) as needed.

For information on how superannuation pay item liabilities should be set for employees under 18, see Setting Up Qualifying Earnings (AU).