payday super
Payday super legislation, which was passed by parliament on 4 November 2025, will require employers to pay their employees’ super at the same time as their salary and wages from 1 July 2026.
Consider how these changes will impact your business
Payday super legislation includes:
- A requirement for superannuation guarantee contributions (SG) to be received by an employee’s superfund within a specified period (usually seven business days) after the employer pays the employee’s qualifying earnings (QE payday).
- For a new employee, the employee’s SG must be received by their superfund within 20 business days after the new employee’s first QE payday.
- An updated super guarantee charge and penalty framework that aims to ensure employees are compensated for any delay in receiving their SG.
Learn more about Payday Super
You can find out more about the changes on the ATO's website.
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