From 1 July 2026, one of the most significant changes to employer superannuation obligations in decades will take effect. The new "Payday Super" rules will require employers to pay superannuation at the same time as wages, replacing the current quarterly payment system. These changes will impact cashflow, payroll processes, employment contracts a...

Superannuation is one of the largest assets for many Australians and offers significant tax advantages, however, strict rules apply to when it can be accessed. While super is most commonly accessed at retirement, death or disability, there are limited situations where earlier access may be possible.

On 1 July 2025 the superannuation guarantee rate increased to 12% which is the final stage of a series of previously legislated increases.

An automated penalty is created for directors of a company the end of the day that their obligation is due. A Director Penalty Notice (“DPN”) is issued when no payment has been received for PAYG withholding and/or superannuation (SGC) debts within 3 months of the due date for lodgement.

The new ‘stapling’ rules mean employees will keep their same super account (if they have one) when they change jobs, unless they choose their preferred super fund.