$450 super guarantee threshold removed
From 1 July 2022, the $450 threshold test will be removed and all employees aged 18 or over will need to be paid superannuation guarantee regardless of how much they earn.
It is important to ensure that your payroll system accommodates this change so you do not inadvertently underpay superannuation.
For employees under the age of 18, super guarantee is only paid if the employee works more than 30 hours per week.
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Checklists for your 2023-24 Tax Return
Checklists for your 2023-24 Tax Return
From tax return checklists to FBT declaration forms, we want you to have easy access to the forms that will help provide you with a comprehensive service
Payday super - the details
Payday super - the details
From 1 July 2026, employers will be obligated to pay superannuation guarantee (SG) on behalf of their employees on the same day as salary and wages instead of the current quarterly payment sequence.
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