From 1 July 2022, the award superannuation (super) guarantee threshold stops applying under the:
- Hospitality Award
- Restaurant Award.
This follows a decision by the Fair Work Commission (FWC).
Removal of super contribution threshold in awards
The FWC has removed the $350 per month threshold for super contributions from the Hospitality Award and Restaurant Award. This change applies from 1 July 2022.
The FWC varied these 2 awards following the Australian Government's decision to remove the $450 per month super guarantee threshold from 1 July 2022.
Changes to super guarantee from 1 July
From 1 July 2022, employers need to make super guarantee contributions to eligible employees' super funds regardless of how much an employee is paid.
Employees still need to satisfy other super guarantee eligibility requirements.
The Australian Taxation Office (ATO) has information and advice on super obligations and entitlements:
- learn more about the changes to super laws at ATO - Removing the $450 per month threshold for super guarantee eligibility , or
- to get help or advice from the ATO, go to ATO - Contact us .
More information
To learn more about the FWC decision, read the:
Learn more about super obligations and entitlements from the ATO at:
- Employers: ATO - Tax and super when engaging an employee
- Employees: ATO - Working as an employee .
