Guide to students and tax

Superannuation for students

Most people are entitled to compulsory super contributions from their employer. These super guarantee contributions must be at least 9% of your ordinary time earnings. You may also be entitled to choose the fund your super is paid into.

Eligibility for compulsory employer contributions

Generally, you're entitled to super guarantee contributions from an employer if you're between 18 and 69 years old (inclusive) and paid $450 or more (before tax) in salary or wages in a calendar month. It doesn't matter whether you're full time, part time or casual, and it doesn't matter if you're a temporary resident of Australia.

If you're under 18 you must be paid $450 or more (before tax) in salary or wages in a calendar month and work full-time, part-time or on a casual basis for more than 30 hours in a week to be entitled to super guarantee contributions.

For more information, see Compulsory employer contributions in the Guide to superannuation for individuals - overview.

Choosing a super fund

Most people can choose the super fund they want their employer contributions paid into. If you're eligible to choose a fund, your employer must give you a Standard choice form so you can make that choice in writing.

For more information, see Choosing a super fund in the Guide to superannuation for individuals - overview

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