From 1 July 2022, the Australian Government has removed the $450 per month threshold for super guarantee eligibility (that's the amount an employee can earn in a calendar month before you have to pay them super). This means you need to pay super guarantee contributions on all ordinary time earnings for pays dated 1 July 2022 or later.

Learn more about the threshold removal on the ATO website.

This threshold is set in your super guarantee payroll category (Payroll > Payroll Categories > Superannuation tab > Superannuation Guarantee > Threshold).

What do I need to do?

From 1 July 2022, you'll need to contribute super for all your eligible employees, no matter how much they earn. Employees must still satisfy other super guarantee eligibility requirements.

There's nothing you need to do in AccountRight to cater for this change. The right amount of super will be calculated each pay based on the Payment Date.

Do you employ under 18s? If they work 30 hours or less in a week you don't need to pay them super for that week. Learn more about paying super for employees aged under 18.

If the Payment Date is:

• 30 June 2022 or earlier, the $450 minimum earnings threshold will apply
• 1 July 2022 or later, the threshold will not apply and super will calculate on the pay regardless of how much the employee has earned that month (subject to any wage payments that are exempt from super). This means any value in the Threshold field in the super guarantee payroll category will be ignored for pays dated 1 July 2022 onwards.

  FAQs