The Australian Government has passed the Treasury Laws Amendment (Payday Superannuation) Bill 2025 and the Superannuation Guarantee Charge Amendment Bill 2025.
From 1 June 2026:
- Superannuation Guarantee (SG) contributions must be received by an employee’s super fund within seven days of each payday, rather than on a quarterly basis. Employers will be liable for the SG charge for late payments
- Ensure payroll systems can facilitate and confirm SG payments
- Ensure employee data is accurate to avoid errors
Employers should start preparing for this transition now, including payroll and onboarding processes.
For guidance on your obligations, or assistance in preparing the plan, please contact our Employment Team.
