18 Jun Changes to the Superannuation Guarantee – When is a Contractor Deemed an Employee?
From 1 July 2026, important changes to superannuation obligations will commence under the new “Payday Super” regime. [1] The Payday Super reforms are implemented by the Treasury Laws Amendment (Payday Superannuation) Act 2025 and the Superannuation Guarantee Charge Amendment Act 2025. [2] Presently, employers are generally required...