Visual Interior Designs

2rd floor lift for Premier Ceilings
612m2 through arched windows trying to beat the rain back again in a few weeks to load the 1st floor

From 1 July 2022, the employees who are eligible for super will change.

Currently, if you pay a worker $450 or more in a month, generally you must also pay super guarantee. From 1 July 2022 you'll need to pay super guarantee contributions to an employee's super fund regardless of how much they are paid.

When to pay super
Eligibility
Employees aged under 18
Domestic or private workers

******Contractors********

International workers
Self-employed
High income earners who opt out of super
When to pay super

Up until 1 July 2022, if you pay an employee $450 or more (before tax) in salary or wages in a calendar month, you will generally also need to pay super guarantee for them. Salary or wages includes any overtime.

As an employer, you use:

ordinary time earnings (OTE) to work out the minimum super guarantee contribution for your employees – OTE is the amount you pay employees for their ordinary hours of work
salary and wages to work out the super guarantee thresholds and calculation of shortfalls such as the super guarantee charge.
From 1 July 2022, you'll generally need to pay super guarantee contributions to an employee's super fund regardless of how much they are paid. Employees will still need to satisfy other eligibility requirements, as these have not changed. This includes other workers who are eligible for super, including

*******contractors********.

For more information, see removing the $450 per month threshold for super guarantee eligibility.

An employee's eligibility for super guarantee is determined when they are paid salary and wages, not when the income is earned. This means if you pay an eligible employee on or after 1 July 2022, you will need to pay their super regardless of how much they have earned, even if some of the pay period it relates to is before 1 July 2022.

Eligibility

Generally, all employees are eligible for super. It doesn't matter if the employee is:

full-time, part-time or casual
receiving a super pension or annuity while working (this includes employees on transition to retirement)
a temporary resident, such as a backpacker or a

********Contractor*********

You must pay super for ********contractors*********
if:
you pay them *****mainly******
for their labour
you pay them $450 or more (before tax) in a calendar month prior to 1 July 2022.
From 1 July 2022, if you pay a _________contractor________
mainly for their labour, you will need to pay super ****regardless**** of how much you pay them.

This is the case even if they quote an *******Australian business number (ABN).********