Superannuation guarantee (SG) for under 18 year olds is only payable when the employee has worked 30 hours per week or more, regardless of how much you pay them. The earnings amount is not relevant.
Payments that are included in ‘hours of work’ include timesheet hours, paid leave, Make-up pay, and Termination Notice.
Best practice for Under 18 year olds who may work varying hours, under and above 30 in different pay periods, is to have employees on a weekly pay period.
Example 1
Employee ‘physically’ works 20 hours per week
No SG is calculated
Example 2
Employee ‘physically’ works 20 hours per week, and has 15 hours of paid leave
35 hours total for the week
SG is calculated
Example 3
Employee ‘physically’ works 9 hours per week, and has 15 hours of paid leave and 10 hours of make-up pay
34 hours total for the week
SG is calculated
Example 4
Employee ‘physically’ works 23 hours per week, 15 hours termination notice
38 hours total for the week
SG is calculated
Any combination of weekly hours between timesheet, paid leave, make-up pay, and termination notice hours that takes ‘hours of work’ over 30 hours in total will see SG payments calculated.