About this episode

This episode discusses the upcoming changes to Payday Super and what employers and employees need to know.

In this Australian Finance Podcast episode, host Gemma Mitchell is joined by Emma Rosenzweig, Deputy Commissioner of the Payday Super Program at the Australian Taxation Office, to unpack the Payday Super changes. They cover: – What Payday Super is and why it’s changing – What employers and employees should be doing – How super guarantee payments will need to be timed – What qualifying earnings means – How Single Touch Payroll (STP), contractors, excess concessional contributions and compliance may be affected Topics Covered – What is Payday Super? – Why Super Guarantee Is Moving to Payday – What Employers Need to Do and When – Timing Rules for Super Guarantee Payments – What Qualifying Earnings Means – Payments Not Included in Qualifying Earnings – Single Touch Payroll Changes – Contractors and Super Under Payday Super – Member Verification and Rejected Contributions – ATO Compliance Approach From 1 July 2026 – Voluntary Disclosure for Underpaid Super – ATO Support Materials and Employer Resources – Key Actions for Employers and Employees Episode resources – Payday Super resources | Australian Taxation Office – Payday Super for employers | Australian Taxation Office – Buy Gemma’s…

People in this episode

Host: Gemma Mitchell

Guest: Emma Rosenzweig

Topics covered

• Payday Super
• Super Guarantee
• Employer Responsibilities
• Single Touch Payroll
• Compliance
• ATO Support

Keywords

• Payday Super
• Super Guarantee
• employers
• employees
• Single Touch Payroll
• ATO compliance
• qualifying earnings

Sponsors

Pearler, PocketSmith

Mentioned in this episode

Organizations: Australian Taxation Office

Products: The Money Reset

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