Superannuation Guarantee is payable to any full time employee that receives payments deemed to be "ordinary time earnings" and where an employee earns $450 or more before tax in a calendar month.
For casual employees who are under the age of 18 they are required to work more than 30 hours per week as well as earning more than $450 within the month.
To determine whether the $450 threshold will be exceeded, monthly total superable earnings are to be determined.
This calculation is completed in the last pay run in a calendar month or contribution cycle where the payment date falls into the current calendar month.
For the first pay run in a month, the payslip for an employee will display as per below where the Company Contributions are not displayed as the value of the monthly contribution has not be calculated yet.
In the last pay run in a month, the payslip for an employee will display the Company Contribution for the month. This value will also appear on the SuperStream Report which is to be lodged to your nominated Clearing House or the Flare Clearing House.
For more detail on the Superannuation Guarantee click the below link to the ATO reference document: