what the latest super changes mean for your members

From 1 July 2026, several superannuation changes will come into effect that could make a real difference to workers, particularly those in lower-paid roles, those working part-time, and those who've taken time away from work for caring responsibilities.

These hard-won reforms reflect years of advocacy by HESTA and the union movement to build a fairer super system. Here's what's changing and what it means.

 

Payday Super: a win for workers

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

The earlier super lands in their account, the more time it has to grow through compound interest. It's a win for all working Australians, particularly those in lower-paid, casual and insecure jobs who are more likely to miss out when super is paid less frequently.
 

Contribution caps are increasing 

The amount workers 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. 

This means there’s a little more room for workers to grow their super in a tax-effective way.
 

Super on Paid Parental Leave: closing the gap for women

From 1 July 2026, super payments will be made for workers who took government-funded Paid Parental Leave on or after 1 July 2025. The ATO will make these payments directly to workers' funds after the end of the financial year. No action is required from workers. 

This is a positive change for women who are disproportionately affected by super gaps caused by caring responsibilities. It's a change worth amplifying to your members.
 

What hasn’t changed

The SG rate (the percentage employers must pay) stays at 12%. And for workers with a super balance under $3 million, the tax rate on super earnings remains the same.
 

What’s next

These changes are a good reason for workers to take a fresh look at their super. Even small but regular extra contributions can make a real difference to retirement outcomes.