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.

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