Changes to the amount of compulsory super business owners now have to pay
From 1 July 2022, the employees who are eligible for super will change.
- From 1 July 2022 you'll need to pay super guarantee contributions to an employee's super fund regardless of how much they are paid.
Implications for Employers:
Generally, all employees are eligible for super. It doesn't matter if the employee is:
- full-time, part-time or casual
- receiving a super pension or annuity while working (this includes employees on a transition to retirement (TTR) scheme)
- a temporary resident, such as a backpacker
- a company director
- a family member working in your business.
- and there are additional eligibility rules for some special types of employees.
Employing young people under 18
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.
Domestic or private workers
From 1 July 2022, you must pay super on payments you make to domestic or private workers if they work for you more than 30 hours in a week, regardless of how much you pay them.
