From 1 July 2026, employers must pay their employees' super each payday.
To support tax professionals and their clients preparing for this change, we’ve published four draft Payday Super law companion rulings (LCRs) outlining how the new rules will apply:
- LCR 2026/D1 Payday Super: qualifying earnings
Guidance outlining what's included in qualifying earnings, used to calculate the minimum super contribution required to avoid the super guarantee charge (SGC). - LCR 2026/D2 Payday Super: eligible contributions
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
Explains how the new SGC will be calculated and assessed under the Payday Super framework. - LCR 2026/D4 Payday Super: application and transitional provisions
Details how the new laws will apply from 1 July 2026 and the transitional provisions that apply under the law.
Provide your feedback by 1 May 2026 using the instructions in the draft rulings.
See our website for more information about what’s changing with the introduction of Payday Super.