The Government has introduced the following Bills into the House of Representatives to implement Payday Superannuation reforms: the Treasury Laws Amendment (Payday Superannuation) Bill 2025, and the Superannuation Guarantee Charge Amendment Bill 2025.
Together, the Bills require employers from 1 July 2026 to make superannuation contributions for their employees at the same time as they pay the employee’s qualifying earnings.
The Bills will require employers to ensure superannuation contributions are received by the employee’s fund within seven business days of payday, or they will be liable for the superannuation guarantee charge.
The increased frequency for making superannuation contributions (compared to the previous quarterly superannuation guarantee model) will enable unpaid or underpaid superannuation to be detected and managed at an earlier stage.
The ATO has advised it intends to consult on its approach to compliance for the 12 months after the change starts. The ATO’s approach will differentiate between low and high‑risk employers.
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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.
