Payday super changes are coming

Adam Ward of Worrells warns that the ATO’s new Payday Super regime, requiring superannuation guarantee contributions to be paid with each pay cycle from 1 July 2026 and coinciding with the closure of the Small Business Superannuation Clearing House, will intensify cash flow pressures and compliance risks for Australian businesses, making early forecasting, payroll system upgrades, and transition planning critical to avoid penalties and potential insolvency.

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