Before the first pay run, confirm the employee’s classification, applicable award or agreement, pay rate and payroll records. Arrange PAYG withholding registration before making payments that require withholding. Collect the required tax declarations and set up Single Touch Payroll reporting.
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Hiring your first employee: payroll obligations to plan for
An overview of PAYG withholding, payroll reporting, super and workers compensation checks.
Super from 1 July 2026
Payday Super now requires super guarantee contributions with salary and wages. Calculate 12% of qualifying earnings and arrange payment so the fund receives the contribution within seven business days of payday, unless an extended timeframe applies. Qualifying earnings is the new calculation basis; check your payroll software rather than assuming the previous quarterly process still applies.
Check the setup
- Confirm employee details and the correct super fund.
- Check withholding, payroll reporting and payslips.
- Set a process for timesheets, approvals and leave records.
- Confirm applicable workers compensation cover and employment obligations.
If you are preparing records for 2025–26, use the rules for that earlier year. The website’s calculators explicitly labelled 2025–26 do not model the new Payday Super payment deadlines.
Official sources
Checked 13 October 2026. General information; the rules for your circumstances and reporting period still apply.