Published Date: 26 Feb 2026
This session delivered a comprehensive overview of the Payday Super reforms, unpacking critical legislative changes, the shift to qualifying earnings calculations, the revamped Superannuation Guarantee Charge (SGC) mechanics—including notional earnings, administrative uplift, and deductible status—plus the ATO’s transitional, risk-based compliance approach under finalised PCG 2026/1 (low/medium/high-risk categorisation for 1 July 2026–30 June 2027). Attendees gained practical insights into enforcement priorities, transitional relief expectations, and preparation strategies such as client readiness assessments, payroll system reviews, cash flow/tax planning adjustments, risk mitigation, and voluntary disclosure protocols.
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