Under 18? Tax and Super questions answered

So you've landed your first gig before you can even rent a car — congrats! Earning your own money is brilliant. But the tax office and your super fund have a few expectations too. Here's the honest (but friendly) rundown, with a checklist at the end for the stuff that trips up young workers.

First things first: do you need to lodge a tax return?

Honest answer: it depends, but probably yes. Being under 18 doesn't exempt you from tax — if you're working, you're earning, and the tax office knows it. Here's the reality:

• If tax was withheld from your pay (look at your payslip), you'll usually need to lodge a tax return to get any of it back.
• Even if you earned under the tax-free threshold, lodging is often worth it — that's how you claim a refund of the tax that was taken out.
• Your first job doesn't magically count as "adult income". Employment income you earn as a minor is generally taxed at normal adult rates, which is good news — the scary "under 18" tax rates mainly apply to unearned income like investments.
• You (or a parent helping you) can lodge online via myTax through myGov, or an accountant can do it for you. It usually takes minutes, not days.

And one golden rule before payday: get a Tax File Number (TFN). If you start a job without one, your employer must withhold tax at the top rate — which is a genuinely painful way to learn a lesson.

Superannuation: yes, your age doesn't scare it off

Super isn't just for "real adults". If you're under 18 and working, you may be entitled to it too — with one extra condition:

• Under-18 employees are entitled to super if they work more than 30 hours in a calendar week (over-18s get it no matter how few hours they work).
• When you qualify, your employer must pay superannuation guarantee contributions on top of your wage — it's not deducted from your pay, it's extra.
• Super goes into a fund of your choice. If you've never picked one, you'll be placed into your employer's default fund or your stapled fund (a fund that's already linked to you from a previous job).
• Even small amounts count — super compounds over time, so the money you earn at 17 can quietly grow into a decent pile by retirement. Annoyingly patient, but true.

Check that it's actually being paid. Log into myGov, link to the ATO, and see your super balance — it's oddly satisfying.

Things to look out for as an under-18 employee

Point form, because you're busy:

• Get your TFN sorted — no TFN means tax withheld at the highest rate.
• Read your payslip — check tax withheld, super line items, and that your hours match what you actually worked.
• Watch the 30-hour week rule — if you regularly work more than 30 hours in a week, super should be appearing.
• Be wary of "cash in hand" — no payslip usually means no super, no leave, and no proof of income when you need it later.
• Don't be fooled by "contractor" labels — if you work set shifts under a manager, you're probably an employee with employee entitlements.
• Keep your records — payslips, group certificates/income statements, and any receipts for work expenses you might claim.
• Don't claim silly stuff — your work outfit generally isn't deductible unless it's protective, logo-branded or a required uniform.
• Know your entitlements — juniors still get minimum wage, penalty rates and breaks under most awards.
• Lodge your return — even a small refund feels great, and it keeps your tax record clean.

Quick answers

This article is general information only and isn't personal tax, legal or financial advice. Superannuation rates and eligibility rules change — check the ATO or chat with us for advice on your situation.