RBizz Corporate Accountants - Resources #ATO complianceRBizz Corporate Accountants - Resources #ATO compliancehttps://www.rbizz.com.au/blogs/tag/ato-complianceMon, 08 Jun 2026 14:46:07 +1000http://zoho.com/sites/<![CDATA[Calculated Growth: Why Your "Ordinary Time Earnings" Are Changing]]>https://www.rbizz.com.au/blogs/post/calculated-growth-why-your-ordinary-time-earnings-are-changingFrom 1 July 2026, Australian employers must transition from calculating super on "Ordinary Time Earnings" to the new "Qualifying Earnings" (QE) standard.]]>


Calculated Growth: Why Your "Ordinary Time Earnings" Are Changing

calculating superannuation on qualifying earnings 2026

As we move through May 2026, the ATO is preparing for a technical but critical shift in how superannuation is calculated. 1 July 2026, the focus moves away from "Ordinary Time Earnings" (OTE) toward a new standard: Qualifying Earnings (QE).

What are Qualifying Earnings?

For years, employers calculated the 12% super guarantee based on OTE. Payday Super regime, the base for calculation is being refined to Qualifying Earnings. This change is designed to simplify calculations for diverse pay structures—including bonuses, commissions, and certain allowances—ensuring they are captured more consistently across all payroll software.

The "7-Day" Compliance Window

It’s not just about how much you pay, but how fast it arrives. Along with the shift to QE, the ATO is strictly enforcing the arrival window. 7 business days of their payday.

What Happens if You Miss the Window?

The penalties in 2026 are becoming more automated. If a payment is late:

  • The SGC Charge: Unlike the old system, the new Superannuation Guarantee Charge (SGC) will compound daily at the General Interest Charge rate.

  • Administrative Uplift: Businesses with a history of late payments may face an additional "administrative uplift" penalty of up to 50% of the unpaid amount.

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]]>Wed, 06 May 2026 14:42:26 +1000<![CDATA[The "Payday Super" Countdown: What You Need to Know]]>https://www.rbizz.com.au/blogs/post/the-payday-super-countdown-what-you-need-to-knowFrom 1 July 2026, all Australian employers must pay superannuation contributions on the same day they pay salary and wages.]]>


The "Payday Super" Countdown: What You Need to Know

Australian Payday Super reforms 2026

From 1 July 2026, the way Australian employers pay superannuation is fundamentally changing. The Federal Government’s "Payday Super" reform means that Superannuation Guarantee (SG) contributions must be paid at the same time as salary and wages, rather than the current quarterly system.

Why the Change?

The shift aims to ensure employees receive their entitlements faster and to help them track their super more easily. It also prevents the "super gap" that occurs when businesses fall behind on quarterly payments.

What This Means for Your Business

  • Cashflow Timing: Instead of a large lump sum every three months, your cashflow will need to accommodate super payments every pay cycle (weekly, fortnightly, or monthly).

  • Compliance Deadlines: Contributions must reach the employee's fund within 7 business days of payday.

  • Software Updates: You must ensure your payroll software is configured to handle these automated, frequent transfers well before the July deadline.

Preparing for the Shift

To avoid penalties and administrative stress, businesses should use the remainder of 2026 to audit their payroll processes. Your cash reserves now to reflect "real-time" super obligations will make the transition in July 2026 much smoother.

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