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All employees over 18 are eligible for super, regardless of whether they are full time, part time or casual. There is no minimum amount an employee must earn before they are entitled to super guarantee.
Employees under 18 are eligible for super guarantee if they work more than 30 hours in a week, regardless of how much they are paid.
Last modified: 17 Apr 2026
Paying workers
| Steps | Progress | |||||
|---|---|---|---|---|---|---|
Paying workers |
5 mins | |||||
Withholding amounts for workers |
4 mins | |||||
Paying superannuation contributions |
3 mins | |||||
Single Touch Payroll overview |
3 mins | |||||
Reporting payments to contractors |
3 mins | |||||
Fringe benefits overview |
3 mins | |||||
Employee records |
7 mins | |||||
Related courses |
1 mins | |||||
Course feedback |
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