Payroll, correct to the cent.

12% of ordinary time earnings, following the final step of the legislated increases on 1 July 2025. It's payable quarterly by 28 October, 28 January, 28 April and 28 July. Missing a due date means the super guarantee charge — which includes interest and an administration component and is not deductible.

Phase 2 requires gross pay to be broken into components — ordinary time, overtime, bonuses, allowances by type, paid leave, salary sacrifice — rather than reported as a single figure, plus income type and employment basis for each employee. Most compliance problems we see are configuration errors from the initial switch, which quietly misreport for years.

Often yes. Where a contract is wholly or principally for a person's labour, super guarantee applies even if they invoice with an ABN. This is one of the most commonly missed liabilities in trades, cleaning and creative services — and it accrues silently until someone lodges a complaint.

We can identify the likely award and classification and flag where your rates sit against it. For a formal determination, or where a dispute or underpayment claim exists, you want a workplace relations specialist — we'll refer you and work alongside them on the numbers.

Quantify it before anyone else does. We calculate the shortfall across affected employees and periods, including super and interest, and help you plan the rectification. Voluntary correction is treated far more favourably than a Fair Work or ATO-initiated finding.

Yes — director wages, super, STP reporting and the interaction with Division 7A loans and dividends. It's a small payroll with disproportionately large tax consequences, so it's worth doing deliberately.