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.
This information is intended to provide a general summary only and should not be relied on as a substitute for legal advice.
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