The four draft Payday Super rulings and what they mean for employers

Employers now have a full view of the regulatory framework that will underpin Payday Super from 1 July 2026, as detailed by Andy Larmour, Sophie Rosemann and Sam Gathercole.

With the release of the Australian Taxation Office's (ATO) draft Law Companion Rulings (LCRs) LCR 2026/D1–D4, employers now have a full view of the regulatory framework that will underpin Payday Super from 1 July 2026. The draft rulings are comprehensive but, at a high level, they tell a clear story: Payday Super represents a structural shift toward real-time superannuation compliance, with materially higher accuracy, data and process expectations from employers. LCRs are ATO-publishe...

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Authors: Andrew Larmour, Sam Gathercole

Published Date: 31 March 2026