Benefits of change to super threshold ânon-existentâ Save Share Federal budget moves to scrap the $450-a-month threshold for compulsory super payments will deliver little benefit for Australiaâs lowest-paid workers unless changes to fee structures are put in place, tax watchers have warned. This monthâs budget included moves to axe the rules stipulating that only those employees earning more than $450 a month before tax should be paid super contributions. The change, expected to take effect in July 2022, will force employers to pay superannuation to all employees regardless of their pay rates. But accounting peak body Chartered Accountants Australia and New Zealand says the plan could actually lead to some workers losing out.