Industrial Relations Update | April 2026
Payday Super – New Rules from 1 July 2026
From 1 July 2026, employers must pay Superannuation Guarantee (SG) contributions within seven business days of paying wages.
Employers are responsible for ensuring super is paid on time and to the correct fund. Non‑compliance will attract penalties under a revised Super Guarantee Charge (SGC), including compounded daily interest and an administration fee of up to 60% of the unpaid amount.
Exceptions to the seven‑day rule apply for:
- New employees (up to 20 days after wages are paid)
- Employees changing super funds (up to 20 days)
- Exceptional circumstances (e.g. IT outages)
- State‑wide or national public holidays
Super for out‑of‑cycle payments (bonuses, commissions, back pay) may be paid within seven business days of the next regular pay cycle. ATO guidance on mid‑cycle terminations is expected.
Employers are encouraged to align super payments with each pay cycle ahead of 1 July 2026 to ensure systems are compliant.
Changes to Super Taxation for Large Balances
Legislation has passed to increase tax on earnings from very large superannuation balances from July 2026:
- Balances over $3 million taxed at 30%
- Balances over $10 million taxed at 40%
Thresholds will be indexed. The Government estimates the measures affect around 0.5% of Australians.
Market Volatility and Superannuation
The Super Members Council advises Australia’s superannuation system is highly diversified and designed to withstand short‑term market volatility. Historically, profit‑to‑member funds have delivered strong long‑term returns, despite market fluctuations.
Labour Hire Licensing Expanded in South Australia
From 29 January 2026, South Australia’s labour hire licensing laws apply to all labour hire providers. Previously covered industries remain unchanged.
Newly covered providers have until 29 July 2026 to become licensed. Strong penalties apply for non‑compliance. Users of labour hire services should check provider status via the CBS Public Register.
Respectful Behaviour & Psychosocial Safety
Work health and safety laws now clearly require employers to identify and manage psychosocial risks, including bullying, harassment, excessive workloads and fatigue.
Under the Managing Psychosocial Hazards at Work Code of Practice (February 2026), employers must:
- Identify psychosocial hazards
- Eliminate or minimise risks where reasonably practicable
- Review controls regularly
Reasonable management action (e.g. performance feedback) is not bullying. Proactive, practical steps such as clear expectations, early intervention and regular communication support both compliance and workplace wellbeing.
Visa Income Thresholds Increase from 1 July 2026
New income thresholds will apply to Subclass 482 and 186 visas:
- Core Skills Threshold: $79,499
- Specialist Skills Threshold: $146,717
These thresholds apply to applications lodged on or after 1 July 2026 and are indexed annually.
Inflation and Wages
Analysis indicates current inflation pressures are not driven by wages, with most inflation attributed to non‑wage factors. Wage growth is forecast to moderate through 2026.
Laurie Bolton Robynne Bolton
Telephone 0410 529 528 Telephone 0423 764 377
laurie@wphorizons.com.au robynne@wphorizons.com.au