Employers are not required to pay SG contributions for:

	Employees earning less than $450 per calendar month
	Employees aged 70 and over
	Part-time employees under 18 (part-time is not more than 30 hours per week)
	Some domestic employees
	Non-resident employees holding certain visas
	Employees who elect not to receive SG contributions because their superannuation benefits exceed the pension reasonable benefit limit.

Who IS an eligible employee?

If aged under 65

	gainfully employed for at least 10 hours a week at any time in the two years immediately preceding the contribution, or
	if gainful employment ceased due to ill-health which prevents a return to gainful employment, or
	if on authorised parental leave for a period of up to 7 years, or
	eligible spouse contributions, or
	in satisfaction of an entitlement under a payment split.

If aged from 65 to 70

gainfully employed for at least 10 hours a week at the time of making a contribution.

Contributions after age 70

if you are aged between 70 & 75 and are gainfully employed for at least 10 hours a week at the time of making the contribution -restricted to personal member contributions only.

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