Answer: The modern award Hospitality Industry (General) Award MA000009 was created in 2010. This award requires employees to be paid superannuation contribution from $350 per month. See Fairwork Award Finder here: (source ICB)
Extract from Hospitality Industry (General) Award MA000009:
28.2 (b) The employer must make (superannuation) contributions for each employee for such month where the employee earns $350.00 or more in a calendar month.
The typical activation level for superannuation contributions is $450, so this is unique payroll criteria specifically for ‘Accommodation and Food Industries’ falling under the Modern Award MA000009 entitled Hospitality Industry (General) Award 2010.
I’m not a payroll expert – so be sure to seek specialist advice if you think this effects you.
Note: the image is sourced from Jon Favreau’s movie Chef