TaxBanter June 2026 Special Topic: Payday Super – Speeding things up to real time

The Government's Payday Super reform which is expected to close the annual $5.1 billion gap of unpaid super is proposed to commence from 1 July 2026. This means that employers will have only 7 calendar days after payday – when ordinary times earnings (OTE) are paid – to ensure that the super contribution is received by a fund.  In this session, we'll consider what has or hasn't changed.

The ATO will be able to quickly match employer Single Touch Payroll data and superannuation fund reporting to identify employers not meeting their obligations. 

Employers will have to ensure that their payroll systems (and cashflow) are ready to handle the more frequent contributions. 

The new 7-day due date for contributions means that employers will become liable for the Superannuation Guarantee (SG) charge and penalties if contributions are not made on time. While payroll software can be acquired to handle the accelerated processes, the employer will have to know what their tax and super obligations are when hiring and paying workers.  

In this session, we consider both what has changed and what hasn't changed, including: 

• The need to classify a worker as an employee or independent contractor also having regard to s. 12 of the SGA Act 
• What constitutes OTE  
• Due date for payment of SG contributions and consequences of failing to pay on time 
• Changes to reporting obligations 
• The updated SG charge assessment 
• Dealing with late contributions 
• Transitional changes 

Investment

Individual - $195 ex GST incl
Team - $585 ex GST (up to 6 team members)

If you do not already have an account, please create one here to:

• Register a team
• Access the 25% discount for the full year series!
   

Date & Details

Wednesday, 3 June 2026

11:00am - 12:30pm AEST (NSW, QLD, VIC, TAS, ACT)
10:30am SA, NT
9:00am WA

What we cover

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