Hiring staff is a big step, and superannuation is one of the key compliance obligations that comes with it. Errors can be expensive, especially when they are found after a deadline has passed.
Your baseline duties
From 1 July 2026, employers need to calculate Superannuation Guarantee at 12% of qualifying earnings and ensure contributions reach the employee’s super fund within seven business days after payday, unless an exception applies.
Common mistakes to avoid
- Paying late: Late or missed payments can trigger Superannuation Guarantee Charge obligations.
- Using the wrong earnings base: From 1 July 2026, super is calculated on qualifying earnings, which brings together ordinary time earnings and other amounts such as commissions and salary sacrifice contributions.
- Missing the onboarding step: New employees should receive the right super choice information when they start, and employers need enough fund details to pay on time.
If a deadline is missed, a Superannuation Guarantee Charge process may be required. A payroll review can help identify issues before they turn into non-deductible costs, interest or administration fees.
Source: Fairwork – Superannuation Guarantee employer obligations.
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