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$450 Month Superannuation Threshold Abolished





From 1st July 2022 employers must pay super Guarantee on every dollar earnt, including the first $450. Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Bill 2021 – Parliament of Australia

Previously, employers did not need to pay SG if the employee did not earn $450 per month.


Now, some workers will receive super contributions from their employers for the first time.


Our association, ICB recommend employers with staff currently earning below $450 each month to start preparing now.

  • We, Bookkeepers and BAS Agents can assist employers in budgeting for these increases and ensure that employers are meeting compliance requirements with super for employees.

  • Employers will need to ensure they are STP compliant and

  • Follow the Super Choice Form provision and potentially the Stapled Fund process when employing staff.

The superannuation guarantee is currently set at 10%, as of 1st July 2022 the rate increases to 10.5%.


As Bookkeepers and BAS Agents we can assist businesses by informing clients on the change in legislation and help them to follow the steps they need to be ATO compliant.


Source : ICB March 2022



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