Australia Finalizes Payday Superannuation Compliance Guideline

The Australian Taxation Office’s compliance approach to the new system of making superannuation contributions when employees are paid in the 2026-27 tax year was finalized Jan. 28, the office said.

The office’s practical compliance guideline for payday super, as the new system is often referred to, outlines how it will monitor and audit employers in the year from July 1, 2026, to June 30, 2027. The guideline categorizes employers as low-, medium-, or high-risk depending on how well they are attempting to comply with payday super requirements, especially regarding remitting contributions.

The office created a compendium of comments it received ...