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Episode Description
In this Australian Finance Podcast episode, host Gemma Mitchell is joined by Emma Rosenzweig, Deputy Commissioner of the Payday Super Program at the Australian Taxation Office, to unpack the Payday Super changes. They cover:
– What Payday Super is and why it’s changing
– What employers and employees should be doing
– How super guarantee payments will need to be timed
– What qualifying earnings means
– How Single Touch Payroll (STP), contractors, excess concessional contributions and compliance may be affected
Topics Covered
– What is Payday Super?
– Why Super Guarantee Is Moving to Payday
– What Employers Need to Do and When
– Timing Rules for Super Guarantee Payments
– What Qualifying Earnings Means
– Payments Not Included in Qualifying Earnings
– Single Touch Payroll Changes
– Contractors and Super Under Payday Super
– Member Verification and Rejected Contributions
– ATO Compliance Approach From 1 July 2026
– Voluntary Disclosure for Underpaid Super
– ATO Support Materials and Employer Resources
– Key Actions for Employers and Employees
Episode resources
– Payday Super resources | Australian Taxation Office
– Payday Super for employers | Australian Taxation Office
– Buy Gemma’s book “The Money Reset”
– Speak with the Rask Advice team
– Ask a question (select the Finance podcast)
Show partner resources
– Join Pearler using the code "RASKSWITCH" and get $32 of Pearler Credit
– Get 50% off your first two months using PocketSmith
– Whatever comes next for your business, power it with Stripe
EOFY deals to know about - ending June/July 2026
– 1 free trade per month, for 12 months, for new Pearler customers
Rask resources
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– TikTok: @rask.invest
DISCLAIMER: This podcast contains general financial information only. That means the information does not take into account your objectives, financial situation, or needs. Because of that, you should consider if the information is appropriate to you and your needs, before acting on it. If you’re confused about what that means or what your needs are, you should always consult a licensed and trusted financial planner. Unfortunately, we cannot guarantee the accuracy of the information in this podcast, including any financial, taxation, and/or legal information. Remember, past performance is not a reliable indicator of future performance. The Rask Group is NOT a qualified tax accountant, financial (tax) adviser, or financial adviser. Access The Rask Group's Financial Services Guide (FSG): https://www.rask.com.au/fsg
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