super changes from 1 July 2026

From 1 July 2026, several superannuation changes will come into effect. Some require action from employers before that date. Others are positive developments for your workforce and worth communicating to your people. Here's a summary of what's changing and what it means for you. 
 

Payday Super

From 1 July 2026, employers must pay superannuation guarantee (SG) contributions at the same time as salary and wages, rather than the current requirement to pay at least quarterly. Super contributions must be received by employees' super funds within 7 business days of each payday. 

This is a significant change that will affect payroll systems, processes and cash flow planning. The earlier you start preparing, the smoother the transition will be. 

We’ve put together a comprehensive guide to help you get ready, including a step-by-step preparation checklist, compliance information and a podcast with HESTA experts walking through exactly what you need to do.

Get all the details on Payday Super.
 

Contribution caps are increasing

From 1 July 2026, the amount employees can contribute to super without paying extra tax is going up. 

The before-tax contributions cap (which covers employer SG contributions and any salary sacrifice arrangements) is increasing from $30,000 to $32,500 per year. The after-tax contributions cap is rising from $120,000 to $130,000 per year. 

This means there’s a little more room for employees to grow their super in a more tax-effective way. It's worth checking your payroll processes can accommodate any requests from employees to adjust their salary sacrifice arrangements from 1 July.
 

Super on Paid Parental Leave

For employees taking government-funded Paid Parental Leave on or after 1 July 2025, the ATO will make super payments directly to their fund after the end of the financial year, starting from 1 July 2026. This is a government-administered payment with no additional obligation on employers, and a positive development for women who often see their super balance fall behind during career breaks for caring responsibilities.