On 1 July, important changes came into effect regarding super payments:

• Employers must now pay super for all employees who are paid salary and wage payments – regardless of how much the employee earns every month (there is no longer a $450 per month income threshold). Certain employees will still need to satisfy other eligibility requirements – these have not changed. For example, employees under 18 still need to work more than 30 hours in a week to be eligible for super.
• The super guarantee rate also increased. Employers now need to calculate super at 10.5% on salary payments made to employees on or after 1 July.

All good payroll accounting software will have automated these changes. For more information see the ATO website.