Highlights

  • The Super Members Council estimates 124,000 Queensland workers under 18 will miss $108 million in super in 2026–27.
  • Employers generally owe no super for under-18 workers unless they work more than 30 hours a week for that employer.
  • A typical teen with two or more years of part-time work could miss about $2,400 by 18.
  • The Senate Economics Legislation Committee is due to report on 17 November 2026 on a bill to scrap the rule.

Ninety-one per cent. That is the share of under-18 workers who put in fewer than 30 hours a week, according to the Super Members Council (SMC), and for them the law currently means no employer super at all. The council's new modelling counts the cost in Queensland: 124,000 workers aged under 18 missing a combined $108 million in 2026–27. With a Senate committee due to report on a bill to scrap the rule, a long-standing carve-out for teenage workers is back in the spotlight as payroll systems settle into Payday Super.

What the 30-hour rule says

Under current law, an employer generally does not have to pay the super guarantee (SG) for a worker under 18 unless that worker does more than 30 hours of work in a week for that employer. The SG rate is 12% of ordinary time earnings in 2026–27, paid for adults regardless of hours. The old $450-a-month earnings threshold went on 1 July 2022, leaving the hours test as the main exclusion of its kind.

The test applies employer by employer. A 17-year-old working 20 hours at a supermarket and 15 hours at a café is over 30 hours in total, but neither employer meets the threshold on its own.

The Queensland numbers

The SMC puts the average at about $870 for each affected Queensland worker. Its modelling suggests a typical teen with two or more years of part-time work could miss about $2,400 by turning 18, and with compounding roughly $11,000 by retirement in today's dollars.

"The earliest super contributions matter because they have the longest time to compound," SMC chief executive Misha Schubert said. These are projections built on the council's own assumptions, not ATO data.

Queensland follows other state releases from the council, which represents profit-to-member funds. On 19 October it estimated that about 56,000 Western Australian teens would miss $46 million in 2026–27. Nationally, the SMC estimated 515,000 teenagers missed out on $405 million in 2025–26.

A hypothetical shift roster

Mia, 16, works three shifts a week at a fast-food outlet in Brisbane, totalling 18 hours, and earns $300 a week for 40 weeks. Her annual earnings are $12,000.

Were she 18 or older, her employer would owe SG of 12%, or $1,440 for the year. Because she is under 18 and works fewer than 30 hours, she receives $0. Over two years at the same pay and hours, the shortfall would be $2,880 before investment earnings.

The bill before the Senate

The Superannuation Legislation Amendment (Fair Super for Young Workers) Bill 2026 would remove the combined age and weekly hours test. It is a bill, not law. The Senate Economics Legislation Committee is due to report on 17 November 2026.

Submissions in September came from groups including Rest, the Housing Industry Association, the Australian Industry Group and DSPANZ, which represents payroll software developers. DSPANZ asked for at least 12 months' lead time so systems can be updated, and retailers oppose the change.

Where Payday Super fits

Since 1 July 2026, employers must pay SG with each pay cycle, generally within seven business days of payday under ATO guidance (PCG 2026/1). The supporting regulations kept the under-18 carve-out, which the Greens sought to partially disallow.

The SMC's 2026–27 estimates assume the 30-hour rule stays for the whole financial year, so a law change would alter the numbers. Removing the test would mean more contributions for businesses employing many young casuals, while supporters say one rule for every employee would simplify payroll.