There are a number of changes to superannuation coming that will affect churches in the near future:

• From 1 July 2025, the Super Guarantee rate will increase from 11.5% to 12%. This is the final stage of the progressive increases that came into effect from 2021.
• From 1 July, 2025, the government will pay superannuation on all government funded Parental Leave Pay.
• From 1 July 2026, employers will be required to pay their employees’ super at the same time as their salary and wages. Where employers fail to pay contributions in full and on time, they are liable for SGC. This means that if you pay weekly, you will need to remit your super weekly. For some churches who may pay weekly, this may become an administrative burden and we would recommend that you consider a less frequent payroll cycle e.g. monthly or fortnightly.