Which employees should receive Australian super contributions?

SG is the minimum amount of super you are required to pay to an eligible employee on top of their wages. Most of your employees should be covered by the Superannuation Guarantee (SG) legislation.

Which employees should receive super contributions?

Generally, employees who are paid $450 or more (before tax) in a calendar month and work on a full-time, part-time or casual basis should receive super contributions.

Employees may not qualify for SG payments if they are under 18 or a private or domestic worker and work less than 30 hours per week.

You are required to pay SG for permanent and casual employees where they are:

- at least 18 years old or under 18 and working at least 30 hours a week, and

- earning at least $450 a month before tax

You can get help determining your employees’ eligibility with the ATO’s SG eligibility decision tool.

Calculating the minimum super threshold amount for the month

When calculating the minimum super threshold amount for the month, it is based off the entire gross earnings of the employee, regardless of if the earnings are considered to be ordinary time earnings.

Once the employee's earnings reach the minimum super threshold amount of $450, the super value is calculated off the ordinary time earnings amount. Find out more.

Paying your employees’ super is easy using Beam, accessible now in your payroll system.

Learn more about Beam for employers or Beam’s integration with KeyPay.

Disclaimer: this communication is provided by Precision and contains general information only. Any advice does not take into account your personal objectives, financial situation or needs. KeyPay do not provide financial product advice and do not recommend any particular clearing house provider. Beam is issued by Precision Administration Services Pty Ltd (ABN 47 098 977 667, AFSL No. 246 604). Visit www.beamconnect.com.au for more information. Consider the PDS before making a decision. Precision is wholly owned by Sunsuper Pty Ltd ABN 88 010 720 840, AFSL No. 228 975 as Trustee for the Sunsuper Superannuation Fund (ABN 98 503 137 921).