Super for apprentices and trainees¶

It is easy to think apprentices and trainees are a special case that sits outside the super rules. They are not. The ATO treats apprentices and trainees as employees, so they are generally entitled to super on the same basis as your other employees.

In one line

Apprentices and trainees are employees for super — being an apprentice or trainee does not remove your obligation to pay their super.

Why this matters¶

Apprentices and trainees are often young and paid at lower rates, which can lead to the mistaken belief that super does not apply to them. Paying their super correctly from day one avoids a shortfall building up over the length of the apprenticeship.

What you will learn¶

That apprentices and trainees are employees for super
That their apprentice or trainee status does not remove the obligation
That the under-18 hours rule can still apply to a young apprentice

Understanding the concept¶

The ATO explains that apprentices and trainees are always employees, not independent contractors. Because they are employees, the ordinary super rules apply to them, and they are generally entitled to super the same way any other employee is.

The fact that someone is doing both work and formal training towards a qualification does not change this. Their apprentice or trainee status does not take them outside the super rules, and it does not reduce the super they are entitled to on their pay.

One extra thing to watch — young apprentices. If an apprentice or trainee is under 18, the under-18 rule still applies on top of the usual rules. That means, for a week, they are entitled to super only if they work more than 30 hours in that week. Once they turn 18, the usual super rules apply.

For accountants & bookkeepers

Apprentice and trainee engagements are employment relationships for super purposes, so eligibility follows the general rules. The under-18 "more than 30 hours in a week" test is the interaction to watch for a junior apprentice — it is assessed on actual weekly hours. Confirm the current position with the ATO where the situation is unusual.

Example¶

Jack is a first-year apprentice, aged 19, working full time. Jack is an employee, so the usual super rules apply and Jack gets super on his ordinary pay just like the other employees. If Jack had instead been a 17-year-old apprentice, the employer would also check the under-18 rule each week — Jack would be entitled to super in a week only if he worked more than 30 hours that week.

Common mistakes¶

Assuming apprentices or trainees are outside the super rules — they are employees.
Thinking a formal training agreement reduces or removes the super obligation.
Forgetting the under-18 weekly-hours rule for a young apprentice.

How this works in myaccountant¶

In the app — you set an apprentice or trainee up as an employee in myaccountant, and the app applies the eligibility rules you configure when it works out each pay. Their super is included and paid along with your other employees.

Key points¶

Apprentices and trainees are employees, not contractors.
They are generally entitled to super like other employees.
Apprentice or trainee status does not remove the super obligation.
A formal training agreement does not change the super position.
For an apprentice under 18, the more-than-30-hours weekly rule still applies.

Learn next¶

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

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