All wages and salary payments made on or after July 1st 2021 must include the 10% superannuation contribution even if the payment is for work performed prior to 1st July 2021.
For example a employer pays salary and wages two weeks in arrears and has a pay-run scheduled for July 1st, for fortnight ending June 30th, in this pay run the 10% superannuation increase commences for the hours and work performed up to June 30th.
The superannuation increase is based on the payment date not when the work was performed.
Employers should review their payroll payment dates to ensure the first pay-run after June 30th 2021 is configured to pay the 10% superannuation guarantee contribution.
If you require assistance with interpreting Superannuation Legislation or have any other payroll related questions give us a call we can help 0405 146 761.