From 1 July 2022 you will need to pay super for employees, regardless of how much you pay them. This is because the $450-per-month threshold for super guarantee (SG) eligibility is being removed.
This change doesn’t affect other eligibility requirements for SG. Workers who are under 18 still need to work more than 30 hours in a week to be eligible.
An employee’s eligibility for SG is determined by when they are paid salary and wages, not when they earn the income. This means, if you pay an eligible employee on or after 1 July 2022, the new rules will apply to the full amount, regardless of whether some or all of the pay period it relates to is before 1 July.
Check your payroll and accounting systems are updated from 1 July so that you continue to pay the right amount of super for your employees.
If this change means you’ll be paying SG for an employee for the first time, you’ll need to follow the choice of super fund rules.
