How to Prepare for Payday Super

The Payday Super amendments are now law and employers need to get ready for this significant change that will apply from 1 July 2026.

In this session, we cover everything you need to know so you can be your clients’ best source of information.

In this session, we cover:

• Introduction

  • Australia’s Super system

  • Payday Super

• Terms

  • Qualifying earnings

  • QE day

  • Individual base SG shortfall

  • Individual final SG shortfall

  • Maximum Contribution Base (MCB)

• Making Payday super contributions on time

• Making Payday super contributions late

• Calculating the Super Guarantee Charge

  • Components

    • Individual notional earnings

    • Administrative uplift

    • Choice loading

  • Voluntary disclosure statements

  • Super Guarantee Charge (SGC) assessment

• ATO and other compliance measures

  • PCG 2025/D5

• Preparing for Payday Super

• Frequently Asked Questions