.

Contributions will be considered “on time only” if the fund receives them within seven business days of the wage payment (an extended timeframe of 20 business days applies for some specific situations). 

When errors occur, the updated super guarantee charge rules will generally apply more quickly for each error. 

Also, those still using the ATO Small Business Superannuation Clearing House will also need to choose and implement an alternative arrangement before that service closes altogether on 1 July 2026.

Employers will need to start reviewing your wage and super payment/processing technology and processes in anticipation.

Employees should start seeing super contributions credited to their accounts after each pay rather than quarterly, but will need to ensure their super fund details are up to date, particular if starting a new job. 

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