From 1 July 2026  Employers will be required to pay superannuation contributions for employees into their compliant, nominated superannuation funds at the same time  as salary and wages payments are made. There will be a new range of definitions, with Qualifying Earnings ( QE ) to replace Ordinary Time Earnings ( OTE ). Superannuation contributions must be received into an employee’s nominated superannuation fund within seven (7) business days. There will be allowable longer
