Super and SMSF Fundamentals 2026: Employer Contributions

Dive into employer contributions including payment and reporting obligations, plus practical tips to stay on top of compliance.

In this session, we cover:

• What’s super payable on?

  • Ordinary Time Earnings (OTE)

  • Employee vs Contractor

• Super Choice & Default Employee Super Funds

• Super guarantee & SGC

  • Lodging an SGC statement

  • Penalties & Remission

• Salary sacrifice & superannuation

• Deductibility of superannuation payments

• Deadlines & other admin

  • Due dates for paying super

  • Reporting via STP

  • Payday super from 1 July 2026, including closure of SBSCH