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Superannuation · From 1 July 2022

The $450 super threshold removal: check inherited payroll rules

An old eligibility rule can survive in templates long after the law changes.

What changed

The $450 monthly earnings threshold for super guarantee was removed from 1 July 2022. Other eligibility conditions still matter; for example, the ATO explains a weekly-hours condition for employees under 18.

Why it still deserves attention

Legacy employee records, copied pay rules and imported templates may preserve outdated settings. Low earnings alone should not be used as an automatic reason to exclude an employee from super. Review the actual eligibility requirements and the relevant earnings base.

A targeted check

Identify employees with earnings but no super, then investigate the reason for each exception. Include low-hours employees and newly imported records. Retain an explanation for valid exclusions rather than relying on a system flag nobody can interpret. Repeat the review after migrations or bulk updates.

How SESAY can help

SESAY can develop exception reporting, investigate employee-level settings and test migrated data. A sample-based health check can be expanded where the results identify a wider configuration issue.

Discuss your payroll requirements

Official sources & further reading

General information, current at the review date. Check the linked regulator guidance for your circumstances and any later changes. SESAY service scope and authorisations are agreed before commencement.