HR Tips & Answers

Do you know what your Superannuation responsibilities are? 

Are you up to date with the changes to Superannuation?    

  •  The change in Superannuation rate takes effect from 1 July 2022.  

The Superannuation Guarantee Contributions (SGC) rate will change from 10.0% to 10.5% from the first pay period on or after the 1st of July 2022

If you need clarification check the ATO website:‐super‐guarantee‐rate‐increases‐from‐1‐July


  • Removing the $450 per month threshold for superannuation guarantee eligibility.  

From 1 July 2022, employers will be required to make super guarantee contributions to their eligible employee’s super fund regardless of how much the employee is paid.  Employees must still satisfy other super guarantee eligibility requirements.

If you need further information check the ATO website:‐legislation/In‐detail/Super/Removing‐the‐$450‐per‐month‐threshold‐forsuperannuation‐guarantee‐eligibility

The ATO will work with digital service providers to assist them in updating their payroll and accounting software to be ready for this change.

Employers will need to check their payroll and accounting systems have been updated for super payments made after 1 July 2022 to ensure they correctly calculate their employee’s super guarantee entitlement.

The ATO will update their advice and guidance, including online tools and calculators on 1 July 2022 to account for this change.


  • Employees who are under 18 years of age.  

From 1 July 2022, you must pay super on payments you make to an employee aged under 18 years if they work for you more than 30 hours in a week, regardless of how much you pay them.  Again if you have questions check the above ATO link.


As always, any questions give us call on 02 6009 1000.


The WorkBetter Team

Published: Friday, July 1st, 2022

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