Legislative updates
A single place for employers to view all upcoming and current legislative changes impacting their obligations.
Payday super
From 1 July 2026, employers will need to pay super on payday, not quarterly. Here’s what Payday super means for your organisation and how to prepare.
Read more about Payday superDivision 296 tax: what it means for employers
Division 296 introduces an additional tax on certain super earnings for individuals with a Total Superannuation Balance (TSB) above the large super balance threshold (LSBT), currently set at $3 million for the 2026–27 financial year.
Read more about Division 296 tax: what it means for employersPaid Parental Leave Superannuation Contribution (PPLSC)
Superannuation is payable on Australian Government-funded Parental Leave Pay (PLP). These contributions are administered by the ATO and paid directly into an individual’s super account. Payments commence from 1 July 2026
Read more about Paid Parental Leave Superannuation Contribution (PPLSC)