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.
On 9 October 2025, the Government introduced the Treasury Laws Amendment (Payday Superannuation) Bill 2025External Link and the Superannuation Guarantee Charge Amendment Bill 2025External Link.
This measure is now law.
Law, consultation and media releases
- The Hon Dr Jim Chalmers MP joint media release New legislation passes to ensure super is paid on timeExternal Link, 4 November 2025.
- PCG 2025/D5 Payday Super – first year ATO compliance approach, released for consultation 9 October 2025. Feedback is due by 7 November 2025.
- Treasury Laws Amendment (Payday Superannuation) Act 2025External Link
- Superannuation Guarantee Charge Amendment Act 2025External Link
- The Hon Stephen Jones MP media release Consulting on payday superannuation draft legislationExternal Link, 14 March 2025.
- Treasury have released the exposure draft law and explanatory materialsExternal Link for public consultation. Consultation closed on 11 April 2025.
- The Hon Jim Chalmers MP joint media release Payday superannuation design details to ensure superannuation is paid on timeExternal Link, 18 September 2024.
- The Hon Stephen Jones MP joint media release Introducing payday superannuationExternal Link, 2 May 2023.