You’re in the right place. New look, same Tax Nuggets.
Learn more about upcoming payday super changes including what’s changing, when it starts and how to help your clients stay compliant.
In this session, we cover:
An introduction and timeline
Introduction to Payday Super
Why the change?
Where are we at... A Legislative Timeline
Impact on Employers
Terminology
Qualifying Earnings
Qualified Earnings Day
Superannuation Guarantee Shortfall
Key changes...a comparison
Accrual and Calculation of SG Shortfalls
Carry Forward Contributions
Calculating SG Charge
Notional Earnings
Administrative uplift / fee
Calculating SG Charge
Administration
Deadline Drift Pty Ltd
What's next
Date recorded: 12 August 2025