From 1 July 2022, small businesses will need to pay super to employees who earn less than $450 per month, provided they meet other eligibility requirements.

This change expands super guarantee eligibility so that employees can receive super regardless of how much they earn.

As we move closer to 1 July 2022, the ATO suggests confirming that your payroll and accounting systems have been updated, so you can correctly calculate your 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 be providing further advice and guidance on this change, including updating their online tools and calculators on 1 July 2022.

SOURCE: https://www.ato.gov.au/Newsroom/smallbusiness/Super/Super-to-cover-more-employees/?sbnews20220316