Changes to super for under-18s
From 1 July 2022, employers will need to pay super for their employees who are under 18 years old if they work more than 30 hours for you in a week, regardless of how much they are paid. This is because the $450-per-month threshold for super guarantee is being removed.
Excess concessional contribution charge
Individuals who make contributions on or after 1 July 2021 that exceed their cap, will no longer be liable to pay the ECC charge.