AU Small Business Payroll Compliance Checker
A single hub covering the obligations that trip up small businesses each EOFY: GST, PAYG, Super Guarantee, STP Phase 2, state payroll tax, FBT, BAS frequency — with payday super (in effect since 1 July 2026) factored in. Enter your numbers to see exactly what applies, with links to the calculators for each.
Payday super is now in effect + final 2025-26 EOFY dates
Payday super took effect on 1 July 2026 — SG contributions must now reach employees' funds within 7 business days of each payday (it replaced the quarterly regime). Final quarterly-regime dates for 2025-26: STP finalisation due 14 July 2026, the last quarterly SG (Q4, Apr–Jun 2026) due 28 July 2026. FBT return due 21 May (self) or 25 June (via agent).
Your Business
Super Guarantee (annual)
$36,000
@ 12% on payroll
Payroll tax (New South Wales)
$0
Below $1,200,000 threshold
BAS frequency
quarterly
Based on GST registration + turnover
Your compliance obligations
GST registration required
Turnover of $500,000 meets the $75,000 threshold — you must register for GST within 21 days.
Australian Business Number (ABN) required
All businesses carrying on an enterprise need an ABN. Without one, payers must withhold 47% (no TFN rate) from payments to you.
PAYG withholding registration required
Register for PAYG withholding before the first payday. Withhold tax from employee wages each pay and remit via BAS.
Single Touch Payroll (STP) Phase 2 reporting
All employers must report wages, PAYG, and super via STP-enabled payroll software on or before each payday. STP Phase 2 (mandatory since 1 Jan 2022 with some deferrals to 2023) adds detailed income-type and disaggregated-gross fields.
Super Guarantee 12% (2026-27)
Pay SG on ordinary time earnings so contributions reach each eligible employee's nominated super fund within 7 business days of payday (payday super, from 1 July 2026). Rate reached the legislated maximum 12% on 1 July 2025.
Workers compensation insurance required
Each state/territory has its own scheme. NSW icare, VIC WorkSafe, QLD WorkCover, WA insurance-based, etc. Register before first payday.
New South Wales payroll tax not yet triggered
Payroll of $300,000 is below the $1,200,000 threshold. Monitor monthly payroll — register when you expect to exceed.
BAS lodgement — quarterly
Turnover < $20M defaults to quarterly BAS. Online lodgement gets a 2-week concession past the paper due date.
Payday super in effect (since 1 July 2026)
SG contributions must reach each employee's nominated fund within 7 business days of paying salary or wages (a new employee's first contribution has up to 20 business days). This replaced quarterly SG. Late payment triggers the tightened Super Guarantee Charge.
Compliance calendar — what's next
Passed
1 July 2026
Payday super begins (SG due within 7 business days of each payday)
From 1 July 2026, SG contributions must reach each employee's fund within 7 business days of payday, replacing the quarterly schedule for pay runs from this date. Weekly/fortnightly payers feel the cashflow change most — confirm your payroll software remits per pay run.
Late payday-super contributions attract an updated SGC that accrues from the missed payday, not quarter end.
Passed
14 July 2026
STP finalisation declaration due
Finalise each employee's STP year-to-date data via your payroll software by 14 July. This replaces payment summaries for STP-reporting employers. Closely-held payees get until 30 September.
Failure-to-lodge penalty scales by business size; employees can't pre-fill their returns until finalisation.
Passed
14 July 2026
PAYG payment summaries (non-STP only)
If any employees aren't covered by STP (very rare post-2022), give them a PAYG payment summary by 14 July.
Passed
21 July 2026
Annual payroll tax reconciliation
State-based: most revenue offices require the annual reconciliation by 21 July (NSW, VIC, QLD, WA); SA is 28 July. Check your state's exact date.
URGENT
28 July 2026
BAS Q4 due (paper lodgement)
Quarterly BAS covering April–June 2026. Online lodgement earns a 2-week concession to 25 August.
Open calculator →URGENT
28 July 2026
Super Guarantee Q4 due (Apr–Jun 2026)
Final SG quarter of 2025-26. Q4 contributions must reach the fund by 28 July.
If late, lodge SGC statement by 28 August to avoid Part 7 penalty.
34d
28 Aug 2026
TPAR due (if in scope industry)
Taxable Payments Annual Report covers payments to contractors in building/construction, cleaning, courier, IT, road freight, security, and most government entities.
340d
30 June 2027
Financial year ends
Cut-off for 2026-27 income, expenses, and asset purchases. The legislated $20,000 instant asset write-off threshold covered assets first used/installed 1 July 2023 - 30 June 2026; a further extension of the $20,000 threshold to 2026-27 was announced in the 2026-27 Budget but is not yet law — check ato.gov.au before relying on it for assets installed after 30 June 2026.
Open calculator →The seven obligations this checker covers
- GST registration — mandatory at $75k turnover ($150k non-profit). Taxi/ride-share from $0. Register within 21 days of crossing the threshold.
- ABN — required for any business carrying on an enterprise. Without one, payers withhold 47% from payments to you.
- PAYG withholding — register before first payday. Withhold tax from wages, remit via BAS with pay-period frequency based on size.
- STP Phase 2 — mandatory payroll reporting on or before each payday. End-of-year finalisation by 14 July.
- Super Guarantee (12% in 2026-27) — must reach the employee's fund within 7 business days of each payday since payday super took effect on 1 July 2026 (it replaced quarterly SG). Late SG triggers the non-deductible Super Guarantee Charge.
- State payroll tax — triggered when annual payroll exceeds the state threshold (NSW $1.2M, VIC $1M, etc.). Regional VIC gets a reduced 1.2125% rate.
- FBT — applies if you provide fringe benefits (car, entertainment, meal cards, living-away-from-home allowances). FBT year runs 1 April – 31 March with return due 21 May.
Payday super: in effect since 1 July 2026
Until 30 June 2026, SG was due 28 days after the end of each quarter. Since 1 July 2026, SG contributions must reach employees' super funds within 7 business days of each payday (a new employee's first contribution has up to 20 business days). This is now law — the Treasury Laws Amendment (Payday Superannuation) Act 2025 and the Superannuation Guarantee Charge Amendment Act 2025 were passed by Parliament.
Practical implications:
- Cashflow — weekly and fortnightly payers go from batching 12 quarterly payments to 52 or 26 annual payments, each with its own 7-business-day deadline
- Software — your payroll system must be STP-enabled AND capable of generating per-payday super contributions; most major providers (Xero, MYOB, KeyPay, Employment Hero) have published readiness plans
- Super fund relationships — some clearing houses and default funds will need commercial re-papering to accept more frequent, smaller payments
- Penalties — the SGC regime tightens: shortened grace periods and faster interest accrual are part of the package
The reform is aimed at reducing unpaid super (estimated $5B+/year) and making the SG more visible to employees via real-time super balances.
Frequently asked questions
When does my small business need to register for GST?
You must register for GST within 21 days once your GST turnover reaches $75,000 ($150,000 for non-profits). Taxi, ride-share, and limousine operators must register regardless of turnover. Voluntary registration is available for smaller businesses — it can help when most of your customers are GST-registered (they can claim back the GST you charge).
What is the Super Guarantee rate for 2026-27?
12.0%. This reaches the legislated maximum — no further scheduled increases. SG is paid on ordinary time earnings, capped at the maximum super contribution base. With payday super from 1 July 2026 the base is annual: $270,830 for 2026-27 (the old quarterly base of $62,500 ended with the quarterly SG regime).
What is payday super and when does it start?
Payday super requires employers to pay Super Guarantee so that contributions reach each employee's nominated fund within 7 business days of paying salary or wages, instead of quarterly. It is now law — the Treasury Laws Amendment (Payday Superannuation) Act 2025 and the Superannuation Guarantee Charge Amendment Act 2025 were passed by Parliament — and took effect on 1 July 2026. A new employee's first contribution has up to 20 business days. Weekly and fortnightly payers feel the cashflow impact most: check your payroll software is generating per-payday super, and forecast cash accordingly.
What is Single Touch Payroll (STP) Phase 2?
STP Phase 2 has been mandatory for all employers since 1 January 2022 (with some deferrals through 2023). It requires you to report gross wages, PAYG withholding, and super via STP-enabled payroll software on or before each payday. Phase 2 adds disaggregated gross (allowances, overtime, bonuses, salary sacrifice) and income type fields. End-of-year finalisation is due by 14 July.
What are the state payroll tax thresholds?
2026-27 annual thresholds: NSW $1.2M (5.45%), VIC $1M (4.85% or 1.2125% regional), QLD $1.3M (4.75% or 4.95% above $6.5M), WA $1M (5.5% flat), SA $1.5M (4.95%), TAS $1.25M (4% or 6.1% above $2M), ACT $1.75M (6.75% general rate, tiered up to 8.75%), NT $2.5M (5.5%, or 6.5% for $100M+ groups). Payroll tax is levied on wages above the state threshold, not on turnover.
When do I need to lodge my BAS?
If your GST turnover is under $20 million, you lodge BAS quarterly (due 28 October, 28 February, 28 April, 28 July). Lodging online via MyGov/ATO business portal gets you a 2-week extension past the paper date. Turnover ≥ $20 million requires monthly BAS (due 21st of the following month). Some small businesses can opt for monthly PAYG instalments with annual GST.
What happens if I pay Super Guarantee late?
Late SG triggers the Super Guarantee Charge (SGC), which is not tax-deductible (unlike on-time SG). SGC = unpaid SG shortfall + nominal interest of 10% p.a. + $20/employee/quarter admin fee. Persistent late payment attracts a Part 7 penalty of up to 200% of the SGC. You must lodge an SGC statement with the ATO even if you later catch up the payments.
Sources
Tax Accuracy & Sources
This calculator is an estimate tool and may not cover all personal circumstances. For state-based taxes, confirm details with your state or territory revenue office.