I am a small business owner who currently employs a 16-year-old employee. She works a minimum of 20 hours per week and her gross income exceeds $450 per calendar month. Am I required to pay her superannuation?
You will need to verify your SG responsibilities with the ATO (on 13 10 20) but the general rule is: if an individual is under the age of 18, they must work at least 30 hours each week and be paid at least $450 (before tax) in a calendar month to be eligible for SG. I explain this situation in more detail in the SuperGuide article Super for beginners, part 2: My first job.