Advice under development: Multiple employment relationships with the same person
Issue: Payday Super
Category: Superannuation
Type of advice: Draft Superannuation Guarantee Determination
Status: Under development
Expected completion: To be advised.
Purpose: This Determination reflects the Commissioner’s longstanding view on the application of the superannuation guarantee charge to multiple employment contracts with the same employer, updated for the Payday Super measures applying from 1 July 2026. | ATO Interpretative Decision ATO ID 2006/321 Superannuation Guarantee Charge (SGC): two employment contracts, which sets out that longstanding view, will apply to 30 June 2026. | This Determination will apply from 1 July 2026, coinciding with the commencement of the Payday Super measures.
Referenced documents: ATO ID 2006/321