The Federal Government has proposed changes to the rules on paying mandatory super contributions by employers from 1 July 2026.
From 1 July 2026, employers will be required to pay employees’ superannuation guarantee (SG) entitlements at the same time as their wages.
Currently, employers can decide to pay SG contributions at a minimum frequency of once a quarter, but changes will mean that employers must make compulsory super contributions within seven days of paying their employees.
This will affect businesses differently, depending on their current payroll cycles.
The Federal Government’s payday super legislation aims to create a fairer superannuation system for all Australians, and will be a win particularly for workers in lower-paid, casual and insecure jobs who are more likely to miss out when super is paid less frequently.
According to the Super Members Council, almost nine million Australians will have their super paid sooner as a result of this reform1. With payday super, their contributions will start earning compound interest sooner, delivering an extra $7,700 by retirement on average1.
For some employers, there could be some short-term challenges when payday super comes into effect. However, once set up, it will mean stabilised cashflow and reduced super liability.
Although the legislation has not yet passed, there are measures employers can take to be prepared.
We’ll give you the support you need to make super one less thing to worry about, so you can focus on what you do best.
1 Super Members Council, Workers and businesses deserve certainty on payday super laws, 25 February 2025.