In general, if your aged 18 or over and you earn at least $450 before tax per month from an employer you are eligible for superannuation guarantee (SG) contributions from your employer.
It doesn’t matter whether you’re full-time, part time, casual, or even a temporary resident of Australia, unless specified under certain awards and agreements your employer should be paying SG contributions on your behalf.
If you are under 18, you must be paid $450 before tax per month AND be working more than 30 hours a week.
Circumstances under which you may NOT be eligible for SG contributions include:
- Earning less than $450 before tax in a calendar month (but SG contributions must be paid for any month in which you earn $450 or more before tax)*
- Under 18 years old and working no more than 30 hours a week*
- Some contract arrangements
- Non-residents being paid for work done outside Australia
- Some foreign executives who hold certain visas or entry permits under the migration regulations
- Temporarily working in Australia and covered by a bilateral superannuation agreement with another country
- Paid to do work of a domestic or private nature for no more than 30 hours per week
- Members of the army, navy or air force reserve
- Receiving payments under the Community Development Employment Program
*Subject to exemption under certain awards and agreements.
