Which employees don't I need to contribute for?

The Superannuation Guarantee (SG) does not have to be paid for some limited categories of employees unless an award or enterprise agreement provides otherwise. These include:

  • employees paid less than $450 (before tax) in a calendar month;
  • employees aged 70 and over;
  • employees under 18 years of age working 30 hours or less, per week

If you’re not sure, give us a call on 1300 361 784.