Answer
How Does Lightning Payroll Calculate Superannuation?
The $450 super threshold was removed on 1 July 2022. Since then, ordinary eligible employees must be paid the superannuation guarantee (SG) on all ordinary time earnings, regardless of how much they earn in a month.
Lightning Payroll calculates SG on each pay, using the employee's ordinary time earnings (or gross earnings, depending on the employee's Base Super On setting) multiplied by their compulsory super rate. For pays processed from 1 July 2022 super is not re-assessed across the calendar month; the only top-up is between pays in the same pay run. To review how the system is calculating super, we recommend running the Super Levy report for the period you are checking with Show Totals Only unticked. This provides a clear breakdown of earnings and super contributions for each pay.
When you check a pay, compare its super with that pay's own ordinary time earnings. Pays processed before 1 July 2022 were assessed across the whole calendar month.
Under 18 Employees
If you have ticked the age threshold setting for an employee who is under 18, they must work more than 30 hours in a week to qualify for SG. This requirement still applies, but the former $450 monthly earnings threshold no longer does.
For more information, please see the ATO's guidance on super obligations for employees under 18: ATO Under 18 Rules.
