Blog

Payday Super Switch 

A friendly reminder about Payday Super changes that came into effect from 1 July 2026. Full details are available on the ATO website. 

Payday Super is a change to how you pay your employees’ super guarantee. From 1 July 2026 you must: 

• pay employees their super guarantee for each payday (instead of quarterly) 

• calculate super based on an employee's qualifying earnings, which is a new term that brings together ordinary time earnings and other payments. 

Small Business 2026 - Closer scrutiny

The ATO is increasing its focus on small Business compliance using improved reporting systems, better data matching and targeted reviews.

With streamlined access to more information, the ATO can detect mistakes and misleading behaviour more readily and easily. With sources such as Single Touch Payroll data, bank data, Business Activity Statements, and contractor reporting, Businesses are exposed to greater scrutiny.  

The ATO is focusing on everyday activities and issues that occur in small businesses, such as missed income, poor record-keeping, incorrect GST claims and unpaid super.  

Its message is simple. The ATO wants your tax reporting to match the reality of how your Business operates. 

If you are a small Business operator, your numbers, records and activities need to make sense. 

Need help with these or other Business matters?  

Contact Blackburn Accounting. We are your Family Business Specialists. Our team is here to provide the answers you need to run a successful Business that’s running at peak performance.