There is no minimum amount an employee must earn before they are entitled to super guarantee (SG) contributions.

This includes independent contractors who are eligible for super, even if they quote an Australian business number (ABN).

You must pay super guarantee for eligible employees, even if the employee:

• works full time, part time or on a casual basis
• receives a super pension or annuity while they're still working – including those who qualify for the transition-to-retirement measure
• is a temporary resident – when the employee leaves Australia, they can claim the super contributions you made through the Departing Australia Superannuation Payment
• works overseas 
• is a company director
• is a family member working in your business.

You don't have to pay super guarantee for individuals for whom the Commissioner of Taxation has issued an SG employer shortfall exemption certificate. Employees that earn enough income to exceed the concessional contribution cap from 2 or more employers qualify for the exemption certificate.