The Australian Payroll Association highlights key changes from the Fair Work Commission's recent review of superannuation provisions in modern awards. These updates ensure compliance by removing outdated or non-compliant default super funds. Employers must act promptly to align payroll processes.
Key Changes Overview
The Fair Work Commission issued determinations varying superannuation clauses in 125 modern awards, effective the first full pay period on or after 23 January 2026 (with some awards having alternative dates). These changes eliminate references to funds no longer regulated by APRA or those that have merged, such as Tasplan, acquired by CareSuper in late 2024.
Awards now list only current, compliant default funds suitable for new employees without a nominated or stapled super account. This stems from an extensive review addressing obsolete fund names, prohibited defined benefit funds, and naming inconsistencies.
Employer Actions Required
Payroll teams should immediately review applicable modern awards via the Fair Work Ombudsman's List of Awards page to confirm updated default funds. Update onboarding documents, HR systems, and payroll software to reflect these changes, avoiding compliance risks or super payment errors.
The Australian Taxation Office provides further guidance on super obligations.
This review builds on prior updates, including NES superannuation entitlements from 2024 and upcoming Payday Super rules from 1 July 2026, requiring contributions on employee paydays. Australian Payroll Association members can access tailored training and resources on these developments through upcoming webinars.
Stay compliant, review your awards today. For support, contact the Association at 1300 749 749
