You must pay super guarantee on payments you make to an employee under 18 years old if they work for you more than 30 hours in a week, regardless of how much you pay them. Their earnings amount is not relevant.
As discussed in Superannuation Guarantee Determination SGD 93/1, the number of hours worked is the actual number of hours the employee works in that week. You can't average the hours across fortnightly or monthly pay periods.
To manage this in Eclipse Payroll you need to manipulate the Super Contribution rate at the Employee level.
Set the rate to ZERO if your Employee will NOT be working more than 30 hours per week. Set it to the current SGC rate if they will work 30 hours or more per week.
If during their term of employment their Super position changes, change the Rate to reflect this.
