Who is entitled to super?¶

Before you can pay super, you need to know who you have to pay it for. The short answer is broad — you generally must pay super for your employees, and it does not matter how much or how little they earn.

There are a few groups of workers with special rules to check. This lesson gives you the clear overview of who qualifies, then points you to the lessons that cover the special cases.

In one line

You generally must pay super for your employees, no matter how much they earn — the old $450-per-month minimum was removed from 1 July 2022.

Why this matters¶

Missing a worker who was entitled to super is a common and costly slip. Since the minimum monthly earnings rule was removed, even a worker who earns only a small amount in a month can be entitled to super. Knowing this up front helps you set up every worker correctly from their first pay.

What you will learn¶

Who you generally must pay super for
That the $450-per-month minimum was removed from 1 July 2022
Which workers have special rules to check separately

Understanding the concept¶

As a general rule, you must pay the Super Guarantee for your employees. The ATO explains that this applies regardless of how much you pay them.

This was not always the case. The ATO explains that until 30 June 2022, an employee had to earn at least $450 in a calendar month before they were entitled to super. From 1 July 2022 that $450-per-month threshold was removed. Since then, you pay super for eligible employees no matter how little they earn in a month.

Some workers sit outside this simple rule, or have extra conditions to check:

Employees under 18 — extra conditions can apply based on the hours they work. See the lesson on employees under 18.
Contractors — some contractors are treated as employees for super. See the lesson on contractors and super.
Temporary residents — special rules apply. See the lesson on temporary residents.

If a worker falls into one of those groups, check the matching lesson before you decide.

For accountants & bookkeepers

Removing the $450 threshold did not change the other tests — the worker must still be eligible on the usual grounds. The ATO also treats certain contractors paid mainly for their labour as employees for super purposes, even where the worker quotes an ABN. Each special group has its own lesson.

Example¶

Priya's Cafe hires a casual, Sam, who works only a few short shifts one month and earns a small amount. Under the old rules, Sam might have earned under $450 that month and missed out on super. Since the $450 minimum was removed, Priya must still pay super for Sam on those earnings, just as she does for her full-time staff.

Common mistakes¶

Skipping super for low earners — the $450-per-month minimum no longer applies.
Assuming casual or part-time workers are not entitled — they generally are.
Treating every contractor as outside super — some are treated as employees.
Overlooking special rules for under-18s and temporary residents.

How this works in myaccountant¶

In the app — myaccountant flags who is eligible for super as you set up your workers and run a pay. It works out the super owed on each eligible worker's pay, so low earners are not missed by mistake.

Key points¶

You generally must pay super for your employees.
This applies regardless of how much they earn.
The $450-per-month minimum was removed from 1 July 2022.
Employees under 18, contractors and temporary residents have special rules.
Check the matching lesson when a worker falls into a special group.

Learn next¶

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

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