The biggest change to employer super obligations in more than a decade took effect on 1 July 2026. If you employ staff on the Northern Beaches, here is what you need to know.
What changed
- Super is paid with wages. Contributions must be received by the employee’s fund within 7 business days of payday. The old quarterly deadlines are gone.
- SG rate is 12% of qualifying earnings, which now explicitly includes ordinary time earnings, commissions and salary-sacrificed amounts.
- The ATO Small Business Superannuation Clearing House has closed. Employers who used it need another payment channel — for most of our clients that’s the auto super feature in Xero, MYOB or QuickBooks.
- Stapled fund lookups can now be requested earlier in the onboarding process, which helps you pay new starters on time.
What happens if you’re late
The Super Guarantee Charge has been redesigned. It now includes the shortfall, interest compounding daily at the general interest charge rate, and an administrative uplift. One upside: the redesigned charge is tax deductible, which the old SGC was not. It is still far cheaper to pay on time.
Three things to check this week
- Your pay run timing. If you pay fortnightly on a Thursday, super must be in the fund by the following Friday week. Processing on payday is the safest habit.
- Your clearing house. Confirm your software’s super payment is switched on and that fund details for every employee are current. Rejected payments don’t count as received.
- Cash flow. Super now leaves your account every pay cycle rather than every quarter. Adjust your cash-flow forecast accordingly.
If you’d like us to review your payroll setup or move you off the closed clearing house, book a call or phone (02) 9045 1511.
