“They invoice us. They have an ABN. They’re a contractor.” That reasoning has never been enough, and in 2026 it is actively dangerous. A single worker can be a contractor at common law, an employee for superannuation purposes, and a deemed employee for payroll tax — all at the same time, under three different tests.
For decades, superannuation was a quarterly problem. You accrued it, you reconciled it, and you paid it within 28 days of the quarter’s end. From 1 July 2026 that model is gone. Superannuation is now a pay-cycle obligation: contributions must be received by the employee’s fund within seven business days of payday. Miss it — even by a day, even by a small amount — and
Default Superannuation Funds in Modern Awards The Fair Work Commission has recently updated the default superannuation fund clauses across a number of Modern Awards, correcting and amending fund names to ensure they accurately reflect current fund details. As referenced in our recent LinkedIn post, one example is the Architects Award, where clause 16.4 was varied