Payday Super is law – get ready today

Payday Super starts 1 July 2026.

Start preparing by:

• reviewing payroll processes to start paying super at the same time as salary and wages
• checking the ATO’s cash flow tips to help balance super and salary and wage payments
• exploring an alternative payroll provider if you currently use the ATO’s Small Business Super Clearing House. This service is closing and will not be available from 1 July 2026.

You can also watch this video from ATO Deputy Commissioner, Emma Rosenzweig who explains the Payday Super changes.

For more information, go to ato.gov.au/paydaysuper or talk to your registered tax professional.

FBT and workplace celebrations: what small businesses should know

As the end of year approaches, many employers are planning workplace celebrations to recognise and reward their staff.

Be mindful that this may attract fringe benefits tax (FBT) for your business.

FBT may apply to staff parties, recreational activities and employee gifts you provide.

It is important to stay on top of your FBT obligations to avoid penalties and interest charges.

To check how FBT may apply for your business, go to the ATO website.