Superannuation for Casual and Part-Time Workers: Eligibility, Rates and Payments
Casual and part-time workers in Australia are generally entitled to employer super at 12% of qualifying earnings in 2026–27. Eligibility, how wages are classified and contribution timing determine what employers owe.
· · 7 min read
From 1 July 2026, Payday Super generally links SG to each payday. Workers can compare payroll records with their fund and ATO data to identify missing payments.
What superannuation are casual and part-time workers entitled to?
Casual and part-time employees generally receive compulsory employer super at 12% of qualifying earnings in 2026–27. Employment status and irregular hours do not, by themselves, remove entitlement. Employers calculate their super guarantee (SG) obligation using the statutory earnings rules. According to the Australian Taxation Office (ATO), eligibility also depends on age and specific employment arrangements.
Do casual workers under 18 qualify for employer super?
YES, employees under 18 generally qualify for compulsory super only when they work more than 30 hours in a week for the same employer. The hours test applies week by week. For example, working 32 hours one week and 20 the next does not mean both weeks satisfy the test.
Does the old $450 monthly earnings threshold still apply?
NO, the $450 monthly earnings threshold was removed on 1 July 2022. An otherwise eligible adult receives super even on low earnings. The separate more-than-30-hours-per-week eligibility rule still applies to workers under 18.
What is the super guarantee rate for casual and part-time employees in 2026–27?
The SG rate is 12% of qualifying earnings for eligible employees in 2026–27. For example, $900 of qualifying earnings produces $108 in compulsory super. The rate is the same for eligible full-time, part-time and casual employees. To compare compulsory employer SG with voluntary additions, use the Super Contributions Calculator Australia.
How do you calculate super for casual wages and irregular shifts?
Multiply qualifying earnings for each payday by 12%. For a simple ordinary-wages example, use the Superannuation Calculator Australia to estimate the amount. For 18 ordinary hours at $30 per hour, including ordinary-hours casual loading, qualifying ordinary-hours pay is $540 and SG is $64.80. Check the relevant award or agreement before classifying overtime, allowances and penalties.
| Ordinary hours pay | Rate | Estimated SG |
|---|---|---|
| $540 | 12% | $64.80 |
| $900 | 12% | $108.00 |
Which casual payments count as ordinary time earnings for super?
Ordinary time earnings (OTE) generally include ordinary-hours wages and the casual loading attributable to those hours. Some bonuses, commissions and allowances also count. Under Payday Super, qualifying earnings include ordinary time earnings, commissions, salary sacrifice amounts and payments for certain workers covered by the extended employee definition. Check the ATO's qualifying earnings guidance before treating a payment as excluded. The ATO's payment-type guidance is the reference for pay-component classification.
Do overtime shifts and penalty rates attract super?
NO, separately identifiable overtime payments are generally excluded from OTE. However, penalty rates for ordinary hours generally form part of OTE. The award's definition of ordinary hours and the purpose of the payment determine its treatment. The distinction matters because the current qualifying earnings definition is broader than OTE. A payment excluded from OTE is not automatically excluded from the Payday Super calculation.
How does super differ for casual, part-time and full-time employees?
The statutory SG percentage is generally identical for eligible workers across all three employment categories. Ordinary hours, leave arrangements and casual loading can change the earnings base; they do not create a different SG rate.
| Employee | Ordinary-hours arrangements | SG rate |
|---|---|---|
| Casual | Variable hours; possible casual loading | 12% |
| Part-time | Agreed part-time hours | 12% |
| Full-time | Full-time ordinary hours | 12% |
How do multiple casual jobs affect your super?
Each employer assesses and pays its own SG liability. Under-18 hours are assessed separately for each employer. For example, a 17-year-old working 18 hours weekly for each of two employers generally does not meet the more-than-30-hours test with either employer.
When must employers pay super contributions for casual staff?
From 1 July 2026, Payday Super generally requires contributions to be made on payday and received by the employee's fund within seven business days after payday, subject to statutory exceptions. Earlier earnings were subject to the former quarterly payment framework. Check the ATO's Payday Super guidance for transitional and new-employee exceptions.
How can casual employees check if their super was paid?
Compare the SG amount on each payslip with the super fund's contribution records, then check ATO online services through myGov. A payslip entry alone does not prove a contribution reached the fund.
- Record each payday and qualifying earnings from the payslip.
- Calculate the expected SG at 12%.
- Check the super fund's contribution history.
- Compare myGov/ATO information and ask payroll about discrepancies.
What should you do if casual or part-time super is missing?
Ask payroll to confirm the pay calculation, payment date and fund details. Compare these with payslips, rosters and fund transactions. If the shortfall remains unresolved, use the ATO's unpaid super reporting service and keep copies of the supporting records.
How can an irregular-hours worker reconcile super across two employers?
Create one reconciliation row per employer and payday. Include ordinary hours, qualifying earnings, expected contribution, fund receipt and variance. Do not combine employers' weekly hours when assessing an under-18 employee's eligibility.
Do contractors and gig workers receive super?
Some contractors are treated as employees for SG purposes when a contract is principally for their labour, even if they have an ABN. Classification depends on the contract and working arrangement. Independent contractors outside the extended SG definition generally arrange their own super contributions.
What if a casual worker changes jobs or has an existing super fund?
A worker can usually nominate an existing complying super fund when starting a new job. If they do not choose one, the employer may need to request the employee's stapled fund from the ATO. Review duplicate accounts, insurance and fees before consolidating funds.
Do casual workers get super from their first dollar earned?
YES, otherwise eligible adult casual employees generally receive SG from their first dollar of qualifying earnings. The former $450 monthly threshold no longer applies. Workers under 18 still face the weekly-hours condition. For longer-term estimates based on variable earnings, see the Super Projection Calculator Australia.
Can a casual worker have super paid by two employers?
YES, two employers can contribute to the same worker's super fund. Each separately calculates contributions from the earnings it pays. Workers should check both employers' payments and consider annual contribution caps when receiving higher combined amounts.
Is casual loading always excluded from super calculations?
NO, casual loading attributable to ordinary working hours is generally included in OTE. At $24 base pay plus 25% ordinary-hours loading, the rate becomes $30; ten ordinary hours yield $300 and $36 SG at 12%.
Do employees under 18 need to work more than 30 hours in a week?
YES, employees under 18 generally must work more than 30 hours in a particular week for that employer. Exactly 30 hours is insufficient; 30.5 hours qualifies if the other SG conditions are met.
Can an employer pay super to a stapled fund?
YES, when the fund-choice and stapling provisions require it, an employer can pay contributions to the employee's existing stapled fund. The worker's valid fund choice takes priority; otherwise the employer uses the ATO stapled fund process where applicable.
Can casual workers report unpaid super to the ATO?
YES, casual and part-time workers can report unpaid or underpaid super to the ATO. They should collect payslips, rosters, employer details and fund contribution history. The ATO investigates SG non-compliance.
Sources and verification (October 2026)
- Australian Taxation Office, Work out if you have to pay super, 15 July 2026.
- Australian Taxation Office, Payday Super, 2026; Payday Super has started: Here's what employers need to know and do, 2026.
- Australian Taxation Office, Updated information on ordinary time earnings for employers, 25 August 2025; Payday Super, 2026.
- Australian Taxation Office, Super for independent contractors.
- Australian Taxation Office, Stapled super funds for employers.
- Australian Taxation Office, Unpaid super from your employer and unpaid super reporting service.
- Fair Work Ombudsman, Tax and superannuation, July 2026.
General information only. Entitlements for specific awards, contracts and exempt arrangements require individual verification.