From 1 July 2026, employers must pay their employees' super each payday. To support employers to prepare for this change, we've published 4 draft LCRs outlining how the new rules will apply:
- LCR 2026/D1 Payday Super: qualifying earnings – this draft Ruling outlines what's included in qualifying earnings that's used to calculate the minimum super contribution required to avoid the super guarantee charge (SGC).
- LCR 2026/D2 Payday Super: eligible contributions – this draft Ruling sets out the criteria for contributions to be considered eligible contributions, including the timeframes in which super funds must receive them.
- LCR 2026/D3 Payday Super: calculation and assessment of the superannuation guarantee charge – this draft Ruling explains how the new SGC will be calculated and assessed under the Payday Super framework.
- LCR 2026/D4 Payday Super: application and transitional provisions – this draft Ruling details how the new laws will apply from 1 July 2026 and the transitional provisions that apply under the law.
You can provide feedback on these draft LCRs until 1 May 2026.
For more information about the Payday Super changes, visit Payday Super.
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