On 2 May 2023 the Australian Government announced that from 1 July 2026, employers will be required to pay their employees’ superannuation guarantee (SG) at the same time as their salary and wages.
For more information, see Payday Super.
Legislation
The Treasury Laws Amendment (Payday Superannuation) Act 2025External Link and the Superannuation Guarantee Charge Amendment Act 2025External Link were passed by Parliament and this measure is now law.
Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Bill 2025External Link includes further changes to Payday Super.
More information
- The Hon Stephen Jones MP joint media release Introducing payday superannuationExternal Link, 2 May 2023.
- Exposure draft law and explanatory materialsExternal Link. Consultation closed on 11 April 2025.
- Treasury Laws Amendment (Payday Superannuation) Act 2025External Link.
- Superannuation Guarantee Charge Amendment Act 2025External Link.
- Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Bill 2025External Link.
- Treasury Laws Amendment (Payday Superannuation) Regulations 2026External Link.
- PCG 2026/1 Payday Super – first year ATO compliance approach. Finalised on 28 January 2026.
- Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026