Employers do not have to provide superannuation support for:
> employees paid less than $450 in a calendar month (although they must still provide superannuation support for any month in which the employee is paid $450 or more)
> employees aged 70 years and over. This exemption ceases on 30 June 2013. From 1 July 2013 employers cannot avoid paying SG Contributions simply because an employee is 70 or over
> employees under 18 years of age working 30 hours or less per week
> non-resident employees paid for work done outside Australia
> resident employees paid by non-resident employers for work done outside Australia
> some foreign executives who hold certain visas or entry permits under the migration regulations
> employees paid to do work of a domestic or private nature for not more than 30 hours a week (for example, a part-time nanny or housekeeper)
> employees who receive payments under the Community Development Employment Program
> members of the Army Reserve (the Army Reserve is not required to provide superannuation support)
> employees who had elected not to receive superannuation guarantee support because their accumulated superannuation benefits were more than the pension reasonable benefit limit (since abolished), or
> employees temporarily working in Australia for an overseas employer who is covered by a bilateral superannuation agreement (a certificate of coverage must be presented in order to receive the exemption)
Employers are still required to provide superannuation support for employees who are receiving their superannuation in the form of a non-commutable income stream while they are working.
Working people, aged 70 to 74 inclusive, can make personal superannuation contributions if they pass the 'Work Test'. Prior to 1 July 2013, employers could not provide superannuation guarantee support for them. This prohibition ceased on 1 July 2013.