Employee eligibility for super payments
Generally, employers must make a super guarantee (SG) payment for every employee that is paid $450 or more (before tax) in a calendar month. However there are some exceptions, for example, if your employee is under 18 or is a private or domestic worker (such as a nanny), SG payments are to be made only for those weeks they work for more than 30 hours. Also, you may have to pay SG for some contractors, even if they quote an Australian Business Number (ABN).
For help in determining if your employees are eligible for SG, talk to your smartPartner or check out the ATO’s Superannuation Guarantee Decision Tool.