From 1 July 2026, employers will be required to pay their employees’ super at the same time as their salary and wages. Currently, employers are only required to pay their employees’ super entitlements on a quarterly basis.
The start date will provide small business employers, super funds, and payroll providers with enough time to prepare for the change.
This measure is not yet law. The ATO work closely with industry and stakeholders on these changes in the second half of 2023.
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