Coronavirus (COVID-19) IMPORTANT MESSAGE TO CLIENTS & VISITORS
Ian Campbell • 23 March 2020
In line with the association’s responsibilities under Workplace Health and Safety Laws to ensure a safe workplace for all employees, Borg & Salce Accountants has established guidelines as a precaution regarding entry to this office at 738A High Street, Epping.
Clients & Visitors should NOT
enter the office if you have:
• been diagnosed with Coronavirus.
• come into contact with anyone affected by Coronavirus;
• arrived in Australia within the 14 days prior to the proposed date of entry (if arrival was after midnight 15 March 2020);
• travelled to countries with a government risk rating of High
(Mainland China, Iran, Italy, Republic of Korea) or Moderate
(Cambodia, Indonesia, Japan, Singapore, Thailand) in the 14 days prior to the proposed date of entry;
• come into contact with anyone who has travelled to countries with a government risk rating of High or Moderate in the 14 days prior to the proposed date of entry;
• symptoms of the common cold which may include cough, sore throat, low-grade fever, nasal congestion, runny nose, and sneezing.
Please note the Borg & Salce Accountants office will be closed for walk-in service until further notice.
Should you need to drop off documents, could you please leave them at the top of the stairs and give a courtesy call to reception on 9408 9633 to advise them of the drop off.
Our Accountants & Bookkeepers are available to answer any questions and concerns you may have, appointments can still be made and are done over the phone, give us a call on 9408 9633 or send us an email reception@borgsalce.com.au
we are here to help.
If you need to make a payment, please be aware we also have a online payment gateway via our website www.borgsalceaccountants.com.au
We apologies for any inconvenience during this time, be sensible, look after each other. We will be fine.
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Readiness strategies in preparation for the Payday Super If you run a small business, paying Superannuation can feel like “one more admin job” on top of payroll, BAS and everything else. Two key changes mean Superannuation deserves a fresh look this year: The Super Guarantee (SG) rate is 12% for 1 July 2025 to 30 June 2026 (and remains 12% after that). From 1 July 2026, “Payday Super” starts — employers will be required to pay SG on payday , rather than quarterly, and contributions must be paid into the employee’s fund within 7 days of payday . What does SG at 12% mean in everyday terms? SG is calculated on an employee’s Ordinary Time Earnings (OTE) (often the base rate and ordinary hours, plus certain loadings/allowances depending on how they’re paid). The key point for most businesses is that the Superannuation cost is now 12 cents for every $1 of OTE. If you haven’t already, it’s worth confirming whether your staff packages are “plus super” (super on top) or “inclusive of super” (rare, but it happens). A small misunderstanding here can quietly create underpayments. What is “Payday Super” and why is it changing? Many employers pay the Superannuation Guarantee (SG) quarterly. Payday Super changes the rhythm: From 1 July 2026 , each time you pay OTE to an employee, it creates a new super payment obligation for that payday. You’ll have a 7-day due date for the SG to arrive in the employee’s fund after each payday (this is designed to allow time for payment processing). The ATO is implementing the change, and guidance is already being published to help employers prepare. This reform is aimed at reducing unpaid super and making it easier for workers to see whether super has actually been paid, closer to when they’re paid wages. Quarterly vs payday Super