The Treasury Laws Amendment (Payday Superannuation) Regulations 2026 have been registered to support changes made by the Treasury Laws Amendment (Payday Superannuation) Act 2025, which requires that employees’ superannuation is paid at the same time as their wages.
The regulations:
- confirm the kinds of payments that do not attract superannuation, and the consequences of an employer voluntarily disclosing any missed payments; and
- provide a reduced 3‑day timeframe for superannuation funds to approve or reject contributions. This will ensure contributions are allocated to a member correctly in a shorter timeframe, including resolving any errors, benefiting employees through contributions landing in accounts earlier.
The ATO has published Practical Compliance Guideline 2026/1 which sets out its compliance approach for the first year of operation of Payday Super in respect of investigating a superannuation guarantee (SG) shortfall that occurs from 1 July 2026 to 30 June 2027 inclusive.
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Author: David Jacobson
Principal, Bright Corporate Law
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About David Jacobson
The information contained in this article is not legal advice. It is not to be relied upon as a full statement of the law. You should seek professional advice for your specific needs and circumstances before acting or relying on any of the content.
