Superannuation

The Super Guarantee explained for employers — the 12% rate, OTE base and $62,500 quarterly cap, the 28th-of-the-month deadlines, Payday Super from 1 July 2026, and why the SGC (shortfall on salary+wages, not OTE) makes late super so costly.

When a contractor with an ABN is still your employee for super — the SGAA labour test, the construction arrangements that trigger SG, how the PSI results test and 80% rule work, and why unpaid SG has no time limit.

Super stapling explained — the choice → stapled → default order, how to request a stapled fund from the ATO, the construction industry funds, and how to compare funds with the YourSuper tool (without chasing last year's returns).

The 2025-26 super caps ($30k concessional / $120k non-concessional), how salary sacrifice and personal deductible contributions save tax at 15%, carry-forward and bring-forward, and the government co-contribution for lower-income years.

How a self-employed tradie builds retirement super with no SG paid for them — personal deductible contributions, the carry-forward catch-up rule, industry fund vs SMSF, and what "enough" looks like against the ASFA benchmarks and Age Pension.