Super for workers under 18¶

Most workers are entitled to super no matter how many hours they work. Workers under 18 are different. For them, one extra test decides whether you have to pay super: how many hours they work in a week.

This lesson explains that test in plain terms, so you know when super is required for a young worker and when it is not.

In one line

A worker under 18 is entitled to super only if they work more than 30 hours in a week. At 30 hours or less in a week, super is not required for that week.

Why this matters¶

Junior and casual staff are common in shops, cafes and family businesses. It is easy to assume the same super rules apply to everyone. They do not. If you get the under-18 rule wrong, you can either underpay super the ATO says you owe, or pay super you did not need to. Knowing the test keeps both sides right.

What you will learn¶

The extra rule that applies to workers under 18
How the "more than 30 hours in a week" test works
When super is and is not required for a young worker

Understanding the concept¶

For most workers, super is worked out on what they earn, with no minimum on hours or pay. For a worker under 18, there is one more condition. The ATO explains that a worker under 18 is entitled to super only if they work more than 30 hours in a week. This applies no matter how much you pay them.

So there are two things to check for a young worker:

Are they under 18? If yes, the hours test applies.
Did they work more than 30 hours in that week? If yes, super is required for that week. If they worked 30 hours or less, super is not required for that week.

The hours are the actual hours worked in that week. The ATO says you cannot average the hours across a fortnight or a month. You look at each week on its own.

You may have heard that super used to have a minimum monthly pay amount before it was required. That minimum was removed for adults. But the under-18 hours test is separate, and it still applies. Do not treat a young worker as if the old pay minimum still decides things — for them, it is the 30-hours-a-week test that matters.

For accountants & bookkeepers

The under-18 condition sits alongside the ordinary super guarantee rules, not instead of them. Test eligibility week by week using actual hours — the ATO does not allow averaging across the pay period. When a worker turns 18, the hours test stops applying and they are treated like any other worker from that point.

Example¶

Sam is 16 and works casual shifts at a cafe. Sam's hours change from week to week.

In one week Sam works 12 hours. That is 30 hours or less, so super is not required for that week.
In a busy week over the school holidays, Sam works 34 hours. That is more than 30 hours, so super is required for that week, on what Sam earned.

Because the test is done week by week, Sam can be entitled to super in the busy week but not in the quiet week. The employer checks each week on its own.

Common mistakes¶

Assuming everyone gets super the same way, and missing the under-18 hours test.
Averaging hours across a fortnight or month — the test uses actual hours each week.
Thinking the old monthly pay minimum still decides super for a young worker — for under-18s it is the more-than-30-hours-in-a-week test that applies.
Forgetting to switch a worker to the normal rules once they turn 18.

How this works in myaccountant¶

In the app — when you set up an employee and run a pay run, myaccountant flags who is eligible for super, works out the super amount for those who are eligible, and pays it to their super funds. Where the under-18 hours test is set up for a worker, myaccountant uses it as part of that eligibility check.

Key points¶

Workers under 18 have an extra rule: the hours they work in a week.
Super is required only if a worker under 18 works more than 30 hours in a week.
At 30 hours or less in a week, super is not required for that week.
The pay amount does not change this — it is about hours.
Use actual hours each week; you cannot average across a fortnight or month.
Once a worker turns 18, the normal super rules apply.

Learn next¶

General information only — not tax, super or financial advice.

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