Superannuation for Employees Under 18 in Australia: Employer Obligations Explained

Updated September 2026

Superannuation for employees under 18 is generally required when they work more than 30 hours for the same employer in a week. Their earnings do not have to reach a minimum monthly amount. For employers with young workers whose hours change from week to week, this means checking eligibility each week.

What is the rule for employees under 18?

An employer must pay super guarantee (SG) for an employee under 18 if that employee works more than 30 hours for the employer in a week. Working exactly 30 hours does not meet the “more than 30 hours” requirement.

The rule applies regardless of how much the employee earns. It can apply to full-time, part-time and casual employees. When an employee has more than one job, each employer assesses the hours the employee works for that employer; hours at separate workplaces are not added together.

The employee’s hours may vary. An employer might need to pay SG for a week in which an under-18 employee works 32 hours, but not for another week in which that employee works 20 hours. Accurate records of hours worked are therefore particularly important.

What changed on 1 July 2022?

Before 1 July 2022, the rules also included a $450 monthly earnings threshold. That threshold was removed from 1 July 2022. The requirement for an employee under 18 to work more than 30 hours in a week remained in place.

An older payroll setting or article may still refer to the $450 threshold. Employers should make sure they are applying the current rule when checking their SG obligations.

Example: an employee with two jobs

Olivia is 17. In one week, she works 32 hours at a hardware store and earns $382 before tax. During the same month, she also works six hours at a café.

The hardware store must pay SG for Olivia’s eligible earnings from the week she worked more than 30 hours. Her $382 pay does not prevent her from qualifying.

The café assesses Olivia’s work for the café separately. If she does not work more than 30 hours for the café in any week, the café is not required to pay SG under the under-18 rule.

If Olivia works fewer than 31 hours at the hardware store in a later week, the store needs to assess that week separately. Her qualifying 32-hour week does not automatically make every other week eligible.

How much super does an employer pay?

As at September 2026, the SG rate is 12%. Employers need to identify the employee’s qualifying earnings and calculate the contribution using the applicable SG rules. Do not assume that every payment in a payslip is treated in the same way for super purposes.

For a simple illustration, if all $382 of Olivia’s hardware-store pay is qualifying earnings, a 12% SG contribution would be $45.84. The amount for an actual pay run depends on the nature of the payments and the employee’s work in the relevant weeks.

When must super be paid?

Payday Super commenced on 1 July 2026. Employers must pay SG when they pay their employees, rather than relying on the former quarterly payment cycle for earnings paid from that date. Employers should check that their payment method allows contributions to reach employees’ super funds within the required time.

For under-18 employees, the weekly hours test still matters. A fortnightly or monthly pay cycle does not remove the need to identify which weeks qualify for SG.

What should employers check?

If your business employs workers under 18:

1. Record each employee’s hours by week, even if you run payroll fortnightly or monthly.

2. Assess the hours worked for your business, separately from any other employer.

3. Check that payroll settings do not still apply the former $450 monthly threshold.

4. Review which earnings are included when calculating SG.

5. Check your Payday Super process and follow up on rejected or unpaid contributions.

A small error in an under-18 employee’s hours or payroll settings can lead to missed contributions. If you are unsure how the rules apply to a particular pay run, Tradewise Solutions can help review your payroll and super calculations.

Disclaimer: This article provides general information only and is current as at September 2026. Superannuation obligations depend on each employee’s working hours, earnings and employment arrangements. It does not constitute legal, tax or financial advice. Check current ATO guidance or seek advice about your circumstances before making payroll decisions.

Sources

• Australian Taxation Office — Work out if you have to pay super

• Australian Taxation Office — Super guarantee rates

• Australian Taxation Office — Payday Super