• If contributions aren’t made in full or on time, a revamped Superannuation Guarantee Charge (SGC) will apply. 
• The SGC includes the unpaid super based on Ordinary Time Earnings (OTE), interest to compensate employees for the delay, and an administration fee. However, certain circumstances may qualify for an extended contribution window, including: 
  • New employees, where employers are making a first-time contribution to a super fund.
  • Incorrect stapling, where a stapling request is rejected by the ATO and additional time is needed to resolve the issue.
  • Out-of-cycle SG contributions, such as bonuses, commissions, advances, and back payments.
  • Exceptional circumstances, where the ATO Commissioner may grant an extension due to significant disruption.
• The SGC will be tax deductible (currently it is not). However, penalties will remain non-deductible.
• The SGC administrative fee is currently $20 per employee per quarter. Under the proposed legislation, this will be calculated up to a cap of 60% of the SG shortfall.
• The current interest component of the SG charge is 10% per annum. Under the proposed legislation, the SG shortfall will incur a General Interest Charge on a compounding basis.

The ATO will have additional resources to detect unpaid super cases sooner and act more quickly when an unpaid super complaint is submitted.

The draft legislation introduces a new definition of Qualifying Earnings (QE). QE refers to the earnings on which employers are required to make superannuation contributions under the Payday Super reforms. Essentially, it's the amount paid to employees that includes:

• Ordinary Time Earnings (OTE): Regular wages and salaries. 
• Salary sacrifice super contributions: Contributions made from an employee's pre-tax income. 
• Other amounts: Any other earnings currently included in an employee's salary or wages for SG purposes.

Employers must ensure that super contributions are received by their employees' super funds within 7 business days of the QE payment.

No, the proposed legislation does not include any exemption or adjustment to the concessional contributions cap.

If an employee exceeds their $30,000 cap, the excess contributions are taxed at their marginal rate. The ATO will notify them with options to either pay the additional tax or have the excess amount released from their super fund and returned to them. More information is available at ato.gov.au 

Yes, the ATO Small Business Superannuation Clearing House will close from 1 July 2026. For an alternative, Hostplus offers QuickSuper, a clearing house solution that helps employers make super contributions in one easy transaction.

As a QuickSuper user, you’ll have access to a digital employee onboarding form that can be shared with new team members when they join. It’s designed to help capture super details accurately from the start, making the onboarding experience smoother for everyone.