If you hire staff as a one off or on a short-term or occasional basis, you need to be aware of recent changes to super guarantee (SG). These changes mean that more of your employees may be eligible for super.

These SG changes started on 1 July 2022. You will need to pay super for employees at a rate of 10.5%, regardless of how much they earn, because the $450-per-month threshold for SG eligibility has been removed.

The Australian Taxation Office (ATO) recommends checking eligibility for employees who previously may not have been eligible for SG.

You should be mindful of other eligibility requirements for SG, particularly if you hire workers who are under 18 years old. These workers still need to work more than 30 hours in a week to be eligible for SG.

Employers need to:

  • Check that your payroll and accounting systems have been updated so you are correctly calculating your employees' SG payments.
  • Ensure you pay the right amount of SG to all eligible employees in full, on time and to the right fund by the due date.

Pierre is a 28-year-old guitar tech hired to work a two-day music festival. He works 15 hours over the 2 days and earns $420 before tax. He is eligible for super because:

  • he is over 18 years old
  • he has been paid a salary for his ordinary hours of work
  • the $450 threshold no longer applies.

Anish is a 44-year-old seasonal fruit picker on a produce farm working 22 hours a month. Anish earns $345 before tax. He is eligible for super because:

  • he is over 18 years old
  • he has been paid a salary for his ordinary hours of work
  • the $450 threshold no longer applies. 

Damaris is a 24-year-old employee working at a short-term job at her local café over the holiday season. She works 20 hours in a month earning $430 before tax. Damaris is eligible for super because:

  • she is over 18 years old
  • she has been paid a salary for her ordinary hours of work
  • the $450 threshold no longer applies.

Hoa is a 16-year-old hired to work in a restaurant on a casual basis. She works 15 hours a month and earns $195 before tax. She is not eligible for super because:

  • she is under 18 years old
  • she has not worked more than 30 hours in the week. 

Learn more about the changes to super guarantee (SG).

Australian Taxation Office