Super for employees under 18¶

Super works a little differently for young workers. An employee who is under 18 is entitled to super only in a week they work more than 30 hours for you. This is an extra test that does not apply to workers aged 18 and over.

In one line

An under-18 employee gets super only in a week they work more than 30 hours — it is a weekly hours test, not an earnings test.

Why this matters¶

Many junior workers are casuals whose hours change from week to week. If you do not check the hours each week, you can either miss super you owe or pay super you did not need to. Understanding the weekly test keeps a young worker's pay correct.

What you will learn¶

The more-than-30-hours weekly test for under-18s
Why the test looks at hours, not how much you pay
Why you check it week by week, not as an average

Understanding the concept¶

The ATO explains that for an employee under 18, you must pay super guarantee only in a week they work more than 30 hours. If they work 30 hours or fewer in a week, super is not required for that week.

Two things are worth being clear about:

It is an hours test, not an earnings test. The ATO says this applies regardless of how much you pay the young worker. So it does not matter what they earn in the week — what matters is whether they worked more than 30 hours.

It is assessed each week. The ATO explains you use the actual hours worked in that week, and you cannot average the hours across a fortnightly or monthly pay period. A young worker can be entitled to super in one week and not the next, depending on their hours.

This weekly test used to sit alongside a minimum monthly earnings threshold. That earnings threshold was removed, so for under-18s the hours test is the one to apply.

For accountants & bookkeepers

The under-18 rule is a "more than 30 hours in a week" test assessed on actual hours for each individual week — averaging across the pay cycle is not permitted. Since the removal of the former monthly earnings threshold, earnings do not enter the under-18 eligibility question; only the weekly hours do. Confirm current treatment against the ATO where an arrangement is unusual.

Example¶

Sam is a 16-year-old casual at a cafe. In the first week of the month Sam works 12 hours, so Sam is not entitled to super for that week. In the second week the cafe is busy and Sam works 34 hours — that is more than 30 hours, so Sam is entitled to super for that week. The employer checks each week on its own and does not average the two weeks together. It is Sam's hours, not Sam's pay, that decide it.

Common mistakes¶

Averaging hours across a fortnight or month instead of checking each week.
Looking at how much a young worker earned instead of the hours they worked.
Thinking exactly 30 hours qualifies — the test is more than 30 hours.

How this works in myaccountant¶

In the app — you set a young worker up as an employee in myaccountant, and the app applies the eligibility rules you configure when it works out each pay. Where the weekly hours mean super applies, it is included and paid with your other employees.

Key points¶

An under-18 employee gets super only in a week they work more than 30 hours.
The test is on hours worked, not on how much the worker earns.
Check the hours for each week on its own — do not average across the pay period.
Exactly 30 hours is not enough; it must be more than 30 hours.
Once the worker turns 18, the usual super rules apply instead.

Learn next¶

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

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