Payday Super: the new SG regime

The introduction of enabling legislation for the new Payday Super regime from 1 July 2026 heralds a new era in superannuation compliance for employers.  

All employers will be affected by the significant changes, which will require employers to pay their employees' superannuation when they pay their salaries and wages. The Superannuation Guarantee (SG) charge is also being redesigned to address the issue of unpaid superannuation.   

Practically, the new rules will change the way that employers pay superannuation, requiring updates to systems and processes to meet their new obligations. All employers and their advisers must understand the new rules so they can comply from 1 July 2026.  

In a collaboration between Webb Martin Consulting and Robyn Jacobson, this webinar will dive into the rules, explain core concepts, and provide practical explanations and analysis to    ensure you and/or your clients remain compliant with the law. Robyn has trained tax practitioners on the SG legislation for 25 years and has been directly involved in targeted consultation on Payday Super with Treasury and the ATO since the inception of the policy in May 2023.  

This webinar will unpack the new rules, with practical explanations and analysis of how this will affect employers and what you need to think about in the lead-up to the introduction of Payday Super next year.   

Comprehensive slides will be provided and the webinar will contain a live facilitated Q&A.  

Topics covered:

• Journey to here
• Comparison with the current rules
• Meaning of core terms used in the law, including ‘qualifying earnings’
• Calculating the SG charge
• Voluntary disclosure statements
• Assessing the SG charge
• Penalties for late or non-payment of the SG charge
• ATO’s transitional compliance approach.

CPD Points: 2

Presenters

Michael Doran Director Webb Martin Consulting Pty Ltd / TaxEd Pty Ltd

Robyn Jacobson Tax Advocate and Specialist