Hiring holiday employees? Be aware of changes to super

ATO reminds employers who hire staff on a short-term or occasional basis, that they need to be aware of recent changes to super guarantee (SG). The changes mean more of their employees may be eligible for super.

The changes started on 1 July 2022, with the need to pay super for employees at a rate of 10.5%, regardless of how much they earn, because the $450-per-month threshold for SG eligibility has been removed.

They should also be mindful of other eligibility requirements for SG – particularly if they hire workers who are under 18 years old. These workers still need to work more than 30 hours in a week to be eligible for SG.