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Super to cover more employees

From 1 July 2022, employers will need to pay super to their employees who earn less than $450 per month, provided they meet other eligibility requirements. This change expands super guarantee eligibility so that employees & certain contractors can receive super regardless of how much they earn.

As we move closer to 1 July 2022, employers need to check their payroll and accounting systems have been updated so they can correctly calculate their employees’ super guarantee payments. Your digital service provider may be able to assist with further information on how and when they will implement software changes to reflect the new requirements.

The ATO will provide further advice and guidance on this change, including updating our online tools and calculators on 1 July 2022.


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 transition to retirement)
  • a temporary resident, such as a backpacker
  • a company director
  • a family member working in your business.


You must pay super for contractors if:

  • you pay them mainly for their labour
  • you pay them $450 or more (before tax) in a calendar month prior to 1 July 2022.

From 1 July 2022, if you pay a contractor mainly for their labour, you will need to pay super regardless of how much you pay them.

This is the case even if they quote an Australian business number (ABN).

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