What Toby covers
Super guarantee
Super guarantee and the charge for paying it late, including the payday super regime.
The super guarantee owed on a pay run, capped at the maximum contribution base, from the attested rate for the year.
A truthful late-payment outcome: the shortfall and the components of the charge the Act sets, and a plain statement of any component that is not computed because its rate is unpublished.
Employer questions on who is an employee for super, ordinary time earnings and due dates, answered from the Act and the ATO's guidance.
- Superannuation Guarantee (Administration) Act 1992 and Regulations 2018
- Federal Register of Legislation, including the 2025 amendments for payday super.
- Superannuation Guarantee Charge Act 1992
- Federal Register of Legislation.
- ATO super guarantee and super guarantee charge pages
- Attested 31 August 2026 for 2025-26 and 3 September 2026 for 2026-27.
Payday readiness and remediation tools in the portal.
Research over the Acts, SGR rulings and the ATO pages.
Calculated from rates and thresholds Toby holds with their source, the date they were checked and who signed them off. AI never decides a rate, a threshold, a date or a legal position.
Your data stays in Sydney. No name, tax file number, bank detail or salary reaches any AI provider, and nothing you send is used to train a model.
Status
Rate tables attested for 2025-26 and 2026-27. Choice loading under payday super is stated as not computed until the ATO publishes its rate.
Also covered
Core, now live: tax, super and payroll
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