As of 1 July 2025, superannuation contributions for eligible employees are 12% of ordinary time earnings. In SapphireOne Payroll/HR, ensure the compulsory super allowance is set to 12% and linked to every eligible employee. If your organisation uses award‑specific or non‑standard super, confirm those allowances and employee records are aligned to 12% and remain distinct from any salary sacrifice arrangements. For setting up compulsory and salary sacrifice super at the employee level, use the Superannuation page in Employee Inquiry to enter funds and contribution settings, as documented in Superannuation Setup Made Easy – Simplify Your Employee Allowances .
Who is eligible
All employees who are paid salary or wages are eligible for the super guarantee, with no minimum monthly earnings threshold. This means every eligible pay attracts super. This is consistent with the 1 July 2022 change that removed the $450 threshold and broadened eligibility, which remains relevant for today’s compliance checks .
Where to make and verify the changes in SapphireOne
Update or confirm the super rate in your allowances and employee records
Use Payroll/HR Mode > Payroll/HR Administration > Payroll/HR Administration Inquiries > Payroll Administration Employee (Superannuation page) to verify the compulsory component per employee and ensure funds and rates are correct. The setup steps for compulsory and salary sacrifice super are outlined in Superannuation Setup Made Easy – Simplify Your Employee Allowances
Import and maintain ATO tax scales annually
While superannuation is separate from PAYG, you must still keep ATO tax scales current for correct PAYG calculations. Import updated ATO Tax Scaless at the start of each financial year. You can import via Utilities > Utilities > Sapphire Functions > Payroll/HR tab > ImportTaxRatesTCP (or ImportTaxRatesText if needed). The TCP option retrieves the rates for installation in SapphireOne . Guidance on keeping tax scales current and the consequences of not importing the new year’s scales is detailed in Import updated ATO Tax Scales .
Historical utility for 1 July 2022 change (reference only)
If you still maintain legacy datasets from 2022 or are auditing historical pays, note that SapphireOne provided Utilities Mode > Utilities General > Sapphire Functions (SapphireOne PayRoll Super Update 2024 Function) to remove the $450 threshold and lift the rate from 10% to 10.5% at that time. This is only relevant when reviewing or repairing older periods and does not apply to the current 12% configuration .
Important warnings and checks
Paying the right rate for the right period
When processing adjustments or back‑pay that spans earlier periods, apply the super rate that was in force on the date the earnings were paid (for example, 10.5% from 1 July 2022, increasing by 0.5% each 1 July thereafter until reaching 12%). This keeps your historical corrections compliant.
Tax scales must be imported before the first pay run of the new year
If you don’t import the new year’s ATO tax scales, SapphireOne will keep using the most recent ones it finds (typically the previous year), which will make your PAYG incorrect. Always import the current year’s scales before running the first pay in the new financial year. This behaviour, and how to view/delete older scales, is detailed in Import updated ATO Tax Scales and related guidance .
Year‑end processing requirement
Complete Payroll/HR End of Year before running new financial‑year pay runs. SapphireOne does not permit any pay runs for period 13, so finalise year‑end first to keep ledgers and reporting consistent.
Ongoing eligibility and scope
The ATO’s removal of the $450 threshold continues to apply. If you encounter legacy logic or forms referencing the threshold, retire them and ensure your setup reflects current eligibility rules.
SapphireOne will not allow pay runs to be executed for period 13. You must complete Payroll/HR End of Year before processing any pay runs in the new financial year.
If you’re unsure whether your allowances and employee setups are fully aligned to 12%, we can review your configuration with you step‑by‑step and assist with any corrective utilities or imports. For urgent help, please book a support call or email our Support team.