The ATO’s Year 1 compliance approach to Payday super finalised

It is essential for employers to advance their Payday Super readiness plans and seek assistance as early as possible, write Jacqui Tucker and Priscilla Tang.

The Australian Taxation Office (ATO), on 28 January 2026, finalised the Practical Compliance Guideline PCG 2026/1 setting out the administrator's compliance approach for the first year of the new Payday Super legislation which commences on 1 July 2026. Many matters raised by stakeholders during the consultation period have not been able to be addressed by the ATO as they concerned the operation of the law and its practical application, which is beyond the scope of the guideline. The PCG rem...

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Authors: Jacqui Tucker, Priscilla Tang

Published Date: 04 February 2026