Changes to Super for under-18s: $450 salary threshold removed.
From July 1 2022, employers will need to pay super for their employees who are under 18 years old if they work more than 30 hours 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 six hours a month as a barista for a cafe down the road. As Lily works over 30 hours in one week in her aujob with the hardware store, her hardware employer will need to pay her super from July 1 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.
As we move closer to July 1 2022, check your payroll and accounting systems have been updated so you can correctly calculate your employees’ super guarantee payments.
For more information please visit www.ato.gov.au