ato logo
Search Suggestion:

Hiring holiday employees? Be aware of changes to super

Last updated 31 October 2022

If you hire staff on a short-term or occasional basis, you need to be aware of recent changes to super guarantee (SG). The changes mean more of your employees may be eligible for super.

The changes started on 1 July 2022. You 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.

For example, Damaris is a 24-year-old employee working at a short-term job at her local café over the holiday season. She works 20 hours in a month, earning $430 before tax.

Damaris is eligible for super because:

  • she is over 18 years old
  • she has been paid an amount for her ordinary hours of work
  • the $450 threshold no longer applies.

We recommend checking eligibility for employees such as Damaris who may not previously have been eligible for SG.

You should also be mindful of other eligibility requirements for SG – particularly if you 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.

For example, Abira is a 16-year-old hired to work in a restaurant on a casual basis. She works 15 hours a month and earns $195 before tax.

She is not eligible for super because:

  • she is under 18 years old
  • she has not worked more than 30 hours in the week.

Remember, as an employer you need to:

  • check your payroll and accounting systems have been updated so you're calculating your employees' SG payments correctly
  • ensure you pay the right amount of SG to all eligible employees in full, on time and to the right fund by the due date.