From the 1st July, 2022, the Superannuation Guarantee Contribution (SGC) rate has increased from 10% to 10.5% of gross pay for any of your PAYG employees. If you are an employer, make sure that this change has been applied to your employees, and if you are an employee, check your pay slip to ensure that the increase has been passed on to you.
An additional change is that the minimum cut-off for when employees must be paid the super guarantee has been removed. Prior to the 1st July, employees earning $450 or less in a month were not required to be paid super. From now on, super must be paid for every dollar that PAYG employees earn.
For more information, refer to the ATO website at https://www.ato.gov.au/Business/Business-bulletins-newsroom/Employer-information/Get-ready-for-super-changes-from-1-July/