From 1 July 2026, employers must pay superannuation contributions at the same time as wages, not quarterly. This change improves employee retirement savings and reduces compliance risks.
What You Need to Do
– Update your payroll software settings
– Ensure super is processed with each pay run
Detailed Compliance Steps
Xero: Enable auto super payments, verify clearing house integration, run a test pay cycle
MYOB: Update to latest version, activate SuperStream clearing house, align pay cycle settings
QuickBooks: Confirm advanced payroll, enable direct super payment, set payment timing
Key Dates
– 1 July 2026: Payday Super becomes mandatory
Non-Compliance Penalties
– Super Guarantee Charge (SGC): unpaid super + 10% interest + $20 admin fee per employee per quarter
– Additional ATO penalties and possible director liability for unpaid amounts
Please contact your dedicated Johnson Partners representative if you require any assistance.
