From 1 July 2022, the $450-per-month threshold for super guarantee will be removed. Due to this change, by 1 July 2022, you will also need to ensure that employees who are under 18 years of age who work 30 hours or more per week in your business are paid super.
As 1 July approaches, you should check your payroll and accounting systems are up-to-date so your employees super payments can be calculated.
If you have any questions, reach out to your advisor.