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Paying super guarantee to employees under 18 years old

If an employee under 18 years old works more than 30 hours in a week, you must pay them super guarantee. You can't average the hours across fortnightly or monthly pay periods. For more details, see the Australian Taxation Office (ATO) website.

If the employee does not belong to a weekly pay group

You need to review the SGC employer cost and manually adjust if required.

  1. Go to HR > Payroll > Pay Entry.
  2. On the Employer Costs tab, select the Manual checkbox.
  3. Enter the required Amount.

    GT_ManualSGCEmployerCost

Set up two transaction types for varied hours

If an employee under 18 years old works varied hours (some weeks under 30 hours and other weeks over 30 hours), you should have two transaction types for their ordinary hours pay. 

You can set up transaction type by going to HR > System > Payroll > Transaction Type > Pay.

For under 30 hours a week:

  • On the Configuration tab, exclude the transaction type from your superannuation accumulator.
    GT_Under18_ExcludeSGC
  • On the STP tab, set the Qualifying Earnings dropdown to Exclude from Qualifying Earnings.
    GT_Under18_ExcludeQE

For over 30 hours a week:

  • On the Configuration tab, Include the transaction type in your superannuation accumulator.
    GT_Under18_IncludeSGC
  • On the STP tab, set the Qualifying Earnings dropdown to Include in Qualifying Earnings.
    GT_Under18_IncludeQE