Children under 18 can hold a superannuation account in Australia, but the rules around contributions differ from adult super members. Here’s what parents, employers, and young workers need to know.
Can a Child Under 18 Have Super?
Yes — a child can have a superannuation account. There is no minimum age to be a super fund member. However, contributions are restricted based on work status.
When Is Super Required for Under-18s?
Employers must pay the Super Guarantee (SG) for employees under 18 only if the employee works more than 30 hours per week. If a minor works 30 hours or fewer in a week, the employer is not required to pay SG for that period.
| Hours worked per week (under 18) | SG required? |
|---|---|
| 30 or fewer | No |
| More than 30 | Yes — 11.5% of OTE (FY2024–25) |
This rule applies regardless of whether the work is casual, part-time, or permanent.
Can a Minor Make Voluntary Contributions?
A minor who earns employment income can make personal voluntary contributions to super. The standard contribution rules apply:
- Concessional cap: $30,000 (FY2024–25)
- Non-concessional cap: $120,000 (FY2024–25)
- Notice of Intent to Claim Deduction: required to claim a tax deduction on personal contributions
However, in practice, most minors will not have significant disposable income to contribute voluntarily.
Can a Parent Contribute on Behalf of a Child?
No — parents cannot make contributions directly to a child’s super under the standard rules. Spouse contributions, co-contributions, and most other top-up mechanisms require the recipient to be 18 or older (or in some cases, employed).
The government co-contribution is available to eligible individuals 18 and over (or under 18 if they have employment income and meet low-to-middle income thresholds in practice — the ATO applies this based on taxable income, not age, though most minors won’t hit the relevant income levels).
What If the Child Has an SMSF?
An under-18 cannot be a trustee of an SMSF — you must be 18 or older and not under a legal disability to act as a trustee or director of a corporate trustee. However, an under-18 can be a member of a family SMSF if a parent acts as their trustee representative.
This is uncommon and complex — relevant mainly for families with significant wealth planning needs.
Opening a Super Account for a Minor (Employer-Established)
If a minor is required to receive SG contributions (works 30+ hours per week):
- The employer will typically direct contributions to a default MySuper fund
- Under the stapling rules (from November 2021), if the employee has a prior stapled fund, contributions go there
- A minor should choose their own fund by providing employer fund choice details — they can open an account themselves at most large funds
The Power of Starting Early
The most powerful aspect of super for minors is compounding:
| Starting age | Monthly salary sacrifice | Balance at 67 (assumes 7% p.a.) |
|---|---|---|
| 18 | $200 | ~$840,000 |
| 25 | $200 | ~$500,000 |
| 35 | $200 | ~$275,000 |
Even small amounts started at 18 can make a material difference by retirement.
For more: Super Contributions, Super at 18 — What to Do With Your First Super Account, Super Guarantee Rate Schedule, Super Guarantee Exemptions. For advice tailored to your situation, speak with a licensed financial adviser via MoneySmart.