A reminder to employers that their December 2022 super guarantee contributions (‘SG’) were due by 28 January 2023.
Do not forget the two changes to SG that commenced on 1 July 2022:
- the rate increased from 10% to 10.5%
- employees no longer need to earn $450 per month to be eligible.
Employers now need to make super contributions for all eligible employees, regardless of how much they were paid – their earnings amount is not relevant. However, employees who are under 18 still need to work more than 30 hours in a week to be eligible.
