Advice under development: Payday Super
Issue: Payday Super
Category: Superannuation
Type of advice: Final Law Companion Rulings
Status: Under development
Expected completion: Finalisation of Draft Law Companion Ruling LCR 2026/D1 Payday Super: qualifying earnings is pending the outcome of the appeal process from the Federal Court's decision in Department of Education v Commissioner of Taxation [2026] FCA 898. Our views on the Federal Court's decision are set out in the Interim decision impact statement on Department of Education v Commissioner of Taxation [2026] FCA 898, which published on 5 August 2026.
Purpose: Payday Super is a new measure that commenced on 1 July 2026. It is a significant reform to the superannuation guarantee system that broadly aligns the payment of superannuation with the payment of employees' salary and wages. These Rulings seek to provide clarity and certainty to employers, digital services providers, superannuation funds and other stakeholders on the following aspects: | qualifying earnings | eligible contributions | the new superannuation guarantee charge, and | the application and transitional provisions.
Comments: The following Final Law Companion Rulings published on 5 August 2026: | LCR 2026/1 Payday Super: application and transitional provisions | LCR 2026/2 Payday Super: eligible contributions | LCR 2026/3 Payday Super: calculation and assessment of the superannuation guarantee charge .
Referenced documents: LCR 2026/D1 | Interim decision impact statement | LCR 2026/1 | LCR 2026/2 | LCR 2026/3