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. We explain this situation in more detail in the SuperGuide article Super for beginners, part 2: Casual work or starting first job.
For more information on Superannuation Guarantee and the responsibilities of employers, and the rights of employees, see the following SuperGuide articles:
- Superannuation Guarantee: Step-by-step guide for employers
- Superannuation and employees: 10 facts about your super entitlements
- Superannuation Guarantee: What hours does my employer have to pay super on?
- Salary sacrifice and super: How does it work?
- Employer super (SG) contributions paid for over-70s
- Help! Where did my employer pay my super (SG) contributions?
- Superannuation Guarantee: Do we have to pay SG for overseas workers?