When you tick Apply SGL Exceptions on your Employer Contribution, super will calculate for employees under 18 years old when they are paid 30 hours or more per week. For employees attached to a pay frequency other than weekly, the hours will be averaged to a weekly value. For example, fortnightly hours will be divided by two, and if this exceeds the Minimum Hours, super will calculate.
In STP reporting Qualifying Earnings (QE) will include values for components marked as QE that were paid in periods where the employee worked more than 30 hours. The Qualifying Earnings will be the year-to-date total of all components from periods in which they worked more than 30 hours.
For example, the employee:
Period End Date | Hours Worked | Paid | Super in period | QE | Description |
7 July | 20 | $600 | $0 | $0 | Employee worked less than 30 hours:
|
14 July | 37.5 | $1,125 | $135 | $1,125 | Employee worked more than 30 hours:
|
21 July | 15 | $450 | $0 | $1,125 | Employee worked less than 30 hours:
|
28 July | 32 | $960 | $115.20 | $2,085 | Employee worked more than 30 hours:
|
The Superable Earnings will be included for each period in the SGL Report, however the Employer Contribution will be $0 for any periods were super didn't calculate. These periods will include 2 in the Codes column, indicating that the employee is under 18 years of age and worked less than 30 hours in the week.