Global Employer Services update

Global Employer Tax Update for April 2026

In this Global Employer Services update, RSM’s Global Employer Services team unpacks the latest developments reshaping employer compliance across Australia.. 

This month’s focus is on emerging ATO and Fair Work priorities, including new Payday Super guidance and legislative measures, continued wage and payroll compliance activity, and important Fringe Benefits Tax and employment tax decisions. The update also highlights Operation Crimson, a joint ATO and Fair Work initiative targeting wage compliance and the shadow economy.
 

Watch the full discussion in our latest video update, then explore the key insights below to help your organisation prepare, comply and stay ahead of change. 

Key developments shaping employer compliance 

Employers continue to face sustained regulatory focus across superannuation, payroll and workplace compliance. In March 2026, attention has centred on the progression of Payday Super reforms, increased wage compliance activity, and further clarification of employer obligations through recent guidance and court decisions.

• Payday Super preparation remains critical
  The ATO has released draft guidance supporting the implementation of Payday Super from 1 July 2026, including Law Companion Rulings on qualifying earnings, contribution timing, SGC calculations and transitional arrangements. Legislative changes affecting onboarding have also passed Parliament. Employers should prioritise system readiness, payroll testing and cash flow planning.
• Payroll and wage compliance remains an enforcement priority
  Payroll and wage compliance continues to attract strong regulatory focus. Operation Crimson has involved coordinated ATO and Fair Work activity targeting wage and superannuation compliance in the hospitality sector. Recent enforcement and remediation activity reinforces the need for accurate payroll systems, record keeping and governance.
• Fringe Benefits Tax and employment tax issues remain in focus
  Recent court decisions continue to clarify employer obligations across employment related taxes. Key developments include guidance on FBT treatment of luxury vehicles, payroll tax applying to subcontracted arrangements, and the continued enforcement of director penalty notices. These outcomes highlight the ATO’s ongoing focus on employment tax compliance.

Global Employer Services update - Transcript

Welcome to RSM’s latest Global Employer Services update. 

 ATO Payday Super guidance  

On 18 March 2026, the ATO released four draft Law Companion Rulings to provide detailed guidance on the Payday Super reforms commencing from 1 July 2026. Together, the drafts explain the new concept of qualifying earnings used to calculate superannuation guarantee and SGC liabilities, the criteria and timing rules for eligible employer contributions, the method for calculating and assessing SGC under the new framework, and the application and transitional arrangements.

The transitional guidance addresses complex issues such as timing mismatches, legacy and excess contributions made before commencement, and confirms that the late payment offset will no longer apply to contributions made from 1 July 2026, with the final eligible quarter ending 31 March 2026. RSM will prepare a separate update focusing on these rulings shortly.

 Remaining Payday Super measures pass Parliament  

On 23 March 2026, the Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Bill 2025 passed Parliament and awaits assent. The Bill implements the remaining Payday Super reforms relating to employee onboarding and advertising. 

It allows employers to request an employee’s stapled super fund details from the ATO before, at or after providing a standard choice form, enabling earlier and more informed fund choice during onboarding. It also introduces a ban on advertising superannuation products to employees during onboarding from 1 July 2026.

 Superannuation changes industry roadmap 

The ATO has issued a roadmap outlining upcoming and recently implemented changes affecting the superannuation industry, particularly APRA-regulated funds. The roadmap is updated quarterly or following major announcements and is designed to give industry participants clarity by setting out key initiatives, timelines and dependencies

Advice under development – superannuation issues 

Ahead of Payday Super, the ATO is redeveloping advice and guidance on key superannuation issues. Updates are expected to be finalised in early 2026 and include changes to the definition of employee, administration of penalties for failures in event-based reporting, and updates to guidance on the transfer balance cap.

 Guide to real-time superannuation payments 

Australian Payments Plus has released a Guide to Real-time Superannuation Payments explaining how the New Payments Platform can enable real-time superannuation payments with enhanced data and verification.