Overview

The biggest change to Australian superannuation in a generation starts 1 July 2026. Is your payroll ready? From 1 July 2026, employers must pay super at the same time as wages - within 7 business days of each payday. Miss the window, even by a day, and the new Super Guarantee Charge applies automatically. This plain-English guide turns the reform into a step-by-step compliance plan any small-business owner or payroll officer can follow. Inside you'll find: - How the 7-business-day rule actually works, with worked timing examples - Qualifying Earnings (QE) explained - and how it differs from OTE - The new Super Guarantee Charge (SGC) and how it is calculated - Per-payday STP reporting changes and what your software must send - The closure of the SBSCH and your clearing-house options - A complete transition checklist and 90-day implementation plan - Worked payroll scenarios, flowcharts, and cash-flow planning Written for small-business owners, bookkeepers, and payroll staff - no jargon, no fluff, just what to do and when. Published by Empire Publishing. This guide is general information, not financial or legal advice; confirm details with the ATO or your adviser.

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