If you hire staff as a one off, or on an occasional basis, you need to be aware of recent changes to super guarantee (SG). These changes mean that more of your occasional employees may be eligible for super. These SG changes started on 1 July 2022, so you will need to pay super for employees at a rate of 10.5%, regardless of how much they earn. This is because the $450-per-month threshold for SG eligibility has been removed.
Find out more here: Super for Employers