Mastering Apprentice Payroll and Super Obligations
15 September 2026 · 6 min read · By Heaney Accounting
Setting Up Your Apprentice for Success
Taking on an apprentice is a big step for your business. Beyond the site work, you need to ensure their pay and superannuation are set up correctly from day one to avoid headaches later.
Pro Tip: Always ensure your apprentice has signed a formal training contract registered with your state training authority before their first pay cycle.
Key Steps to Payroll Compliance
- Register the apprentice with the relevant state authority
- Check the correct Modern Award for their pay rates
- Set up Single Touch Payroll (STP) reporting
- Calculate superannuation accurately on gross wages
- Keep clear records of all training hours and wages paid
Remember that apprentices often have special provisions regarding overtime, travel time, and technical college attendance. Failing to account for these can lead to underpayment claims, which are costly and time-consuming to fix.
- Superannuation must be paid at least quarterly
- Apprentice wages can change based on milestones
- Account for tax-free thresholds
- Always issue payslips within one working day of pay day
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