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 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.
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.
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.