Your questions answered: Do we have to pay super to permanent part-time employees who earn less than $450 per month?

By Portner Press on January 29th, 2020
  1. Industrial Instruments
  2. Fair Work Act

Q
If a casual employee earns less than $450 in a month they are not entitled to the superannuation guarantee.

Does this apply to permanent part-timers as well? We have one employee who is working one day a week, who was a casual and getting super, but now she is permanent part-time, so her salary has dropped and she doesn’t always earn $450 a month.

A
An employer must pay super regardless of whether the employee is full time, part time or casual. You are correct in saying that generally if an employee earns less than $450 (before tax) in a given month, you do not have to pay super.

We recommend visiting the ATO website for further information: https://www.ato.gov.au/Business/Super-for-employers/Working-out-if-you-have-to-pay-super/.





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