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.
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.
Further changes to support Payday Super in Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Bill 2025External Link are currently before parliament or will be progressed through regulations.
More information
- The Hon Dr Jim Chalmers MP joint media release New legislation passes to ensure super is paid on timeExternal Link, 4 November 2025.
- The Hon Stephen Jones MP joint media release Introducing payday superannuationExternal Link, 2 May 2023.
- 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 media release Consulting on payday superannuation draft legislationExternal Link, 14 March 2025.
- 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.
- PCG 2025/D5 Payday Super – first year ATO compliance approach. Consultation closed on 7 November 2025.
- For more information, see Payday Super.