Employment taxes 2025 – that’s a wrap!

As we race toward the end of 2025, our employment tax advisory team has rounded up the top developments that shaped the year. Here’s what you need to know.

Payday super – the future of superannuation payments The biggest headline of the year? The Payday Super reforms. In November, legislation passed requiring employers to contribute superannuation at the same time as wages, rather than quarterly. This change kicks in from 1 July 2026, but planning should have started! Key changes Super contributions due within seven business days of payday. The Maximum Contributions Base (MCB) will be tested on an annual basis (as opposed to quarter...

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Authors: Hayley Lock, Sam Gathercole,

Published Date: 17 December 2025