From 1 July 2026, employers need to pay superannuation contributions at the same time they pay their employees' wages.
The Australian Tax Office (ATO) is responsible for implementing the new rules.
What's changing
The Australian Government is changing when employers need to pay superannuation guarantee (super) contributions for their employees.
At the moment, employers need to pay employees' super contributions at least every 3 months and into the employee's nominated account.
If an employer doesn't pay super contributions on time, additional charges apply. Late payment of super may also breach the Fair Work Act or an applicable award or enterprise agreement.
Under the new rules, employers will need to pay employees' super contributions at the same time they pay their salary or wages so that the contributions reach the employees' nominated account within 7 business days. There are some exceptions, for example the first super contribution for a new employee will need to be made within 20 business days of the salary or wages being paid.
These new rules and other related changes take effect from 1 July 2026.
What employers need to do [H2]
The ATO is the primary enforcement agency for the compulsory super guarantee. The ATO is responsible for implementing the new rules and has prepared a fact sheet about the changes.
The ATO are advising employers to start thinking about how they will manage the transition ahead of these changes starting on 1 July 2026.
Employers should begin reviewing their payroll systems and business processes to make sure they're ready. This may include speaking with their payroll software provider, accountant, or registered tax professional.
ATO Payday Super resources
Keep up to date on the ATO's website at Payday Super.
You can also read more about the announcement at ATO calls on employers to prepare for Payday Super.
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Related information
The Australian Taxation Office (ATO) is the best source of information for these changes.
- Read the ATO's media release: ATO calls on employers to prepare for payday super
- Treasury Laws Amendment (Payday Superannuation) Act 2025
- Superannuation Guarantee Charge Amendment Bill 2025
