On 4 November 2025, the Federal Government’s payday super legislation passed both houses of parliament.

What’s changing for employers

From 1 July 2026:

• Employers need to pay employees’ super at the same time as their wages or salary.
• Super funds must get employees’ SG contributions no later than 7 business days after payday.
• The super guarantee charge (SCG) will change, with tougher penalties if employers don’t pay super in full and on time.
• When an employer hires a new employee, they’ll have 20 business days (starting from the day after wages or salary are paid) for the employee’s super fund to successfully get their first super contribution.

This is a significant change for employers and proactive steps should be taken to:

• Review payroll systems to evaluate current processes and software capabilities.
• Check your payroll systems can handle more frequent superannuation payments and comply with the reporting requirements.
• Enhance cash flow planning with a view to monitoring upcoming super obligations closely to avoid cash flow concerns.

Please contact our office if you require further clarification and/or assistance