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From 1 July 2022 the rules governing Superannuation Guarantee are changing. Below is a snapshot of what the changes mean for employers.

  • The superannuation guarantee rate will increase from 10% to 10.5%. It is the employer’s responsibility to ensure that sufficient superannuation is paid on time. The increase will be effective for the first wage paid after 1 July 2022, and will apply to that entire gross wage, even if some of the earnings occurred prior to 1 July 2022.For those using payroll software, this change should happen automatically within the regular software updates. Penalties will be imposed on those employers who do not meet their obligations.
  • The $450 earnings threshold has been removed. Previously, employers were not required to pay super for those employees who earned under $450 in a month. This threshold has now been removed, so that superannuation will be payable for eligible employees even if less than $450 is earned in gross wages per month.
  • Superannuation for employees under 18 years of age. Superannuation will only be payable for employees under 18 years of age where they work more than 30 hours in a week.
  • Domestic or Private Workers. These are people that do work relating personally to you, and not your business. Such work relates to home or household affairs, like nannies or housekeepers. Note that such workers are eligible for superannuation where they work for more than 30 hours per week.
  • Superannuation and Contractors. An employer/head contractor must pay super on amounts paid to contractors/sub contactors under the following conditions:
    • Contractor is engaged principally for labour. This means that more than half of the dollar value of the contract is for their labour;
    • The payment is for their personal efforts or skills. It is not reliant on a specific result; and
    • The work cannot be delegated to someone else. It must be performed by the person contracted.

If the criteria is met, superannuation will be required to be paid on top of the contract value (GST Exclusive). There currently exists a $450 earnings threshold, which will be removed from 1 July 2022.

  • International Workers. Superannuation is required to be paid even if your employee or contractor is a temporary resident, such as a backpacker or working holiday maker.

If you send an employee to work in another country, you must continue to pay super for them in Australia.

An Employer Does Not Have to Pay Super for:

  • Non-resident employees who are working outside of Australia;
  • Some foreign executives who hold certain Visa’s or entry permits;
  • Employees working in Australia who are covered by a bilateral super agreement.
  • Self-employed people such as sole traders or partners do not have to pay superannuation guarantee for themselves, although they may choose to;
  • High income earners who work for multiple employers and have opted out.


We Are Here To Help

Superannuation can be a very complex area, and not meeting your superannuation obligations can quickly accumulate debt and penalties for the business owners. Did you know that employers can become personally liable for unpaid super, even if the missed super obligation sits within a company?

Did you know that super paid late is not tax deductible to the employer?

We are here to help. Should you need any assistance with your superannuation matters, please do not hesitate to contact us.


Cathy Hall
SumIT Accounting



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