From 1 July 2022, you must pay super guarantee on payments you make to employees under 18 years old if they work for you more than 30 hours in a week. This is regardless of how much they get paid.

Before 1 July 2022, you paid super guarantee for an employee under 18 years old if:

• they work for you more than 30 hours in a week
• you paid them $450 or more (before tax) in salary or wages in a calendar month.