Hi user61692,
I'm glad to assist you.
Any employee who is over 18 and their earnings are greater than $450 in a month, they are eligible for super as they have reached the minimum super threshold. Once the employee's earnings reach the minimum super threshold amount of $450, the super value is calculated off the ordinary time earnings amount. Being said, the $450 super guarantee is a fix amount and cannot be removed. To know more on How is the minimum Super Threshold amount calculated, please click here.
Hope this answers your question. Thanks for dropping by the Community.