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Payday Super and contractors: key issues, payment timing risks and SG obligations for employers.
Payday Super regulations explained: how the new administrative uplift works and what employers must do next
Payday Super PCG 2026/1: key changes, compliance approach, employer readiness
The Treasury Laws Amendment (Payday Superannuation) Bill 2025 has now been introduced into the House of Representatives, with very little change to the original draft released for consultation
The Taxation Ruling TR 2023/4DC1 has been updated to include a draft appendix that expands the definition of ‘employee’ specifically for superannuation guarantee purposes.
As the financial year concludes, businesses should engage in tax planning. This can maximise tax efficiency and minimise liabilities. Now is a valuable time investment with practical tax planning considerations available.
The employment taxes landscape in Australia is constantly evolving. There has been increased focus from the Australian Taxation Office and State Revenue Offices, leading to a rise in employment tax compliance audits.
Businesses may be at risk if they fail to understand the different tax, super and other obligations for employees or contractors.
From 1 July 2026, employers will need to pay superannuation for their employees on the same day they pay the salary and wages to which it relates.
During the FY23 financial year, our Employment solutions team highlighted key updates, issues and ATO review activity that finance and payroll leaders need to be across in a series of webinars, seminars and insights. Here we’ve summarised some of those key items which remain relevant as we approach FY24 including fringe benefits, single touch payroll, superannuation guarantee, employee vs contractor and employee share schemes.
New legal precedent (Federal and State case law), data matching initiatives and a trend towards a hybrid working arrangement influenced by the gig economy, have led to an increase in ATO and State Revenue Office scrutiny around the engagement with contractors by employers.
There were changes made to both Superannuation Guarantee (SG) contributions and Single Touch Payroll Phase 2 (STP2) reporting from 1 July 2022. Here’s what you need to know to avoid common errors.