The Albanese Government has published the regulations to support the implementation of Payday Super reforms.
These reforms mean employees' super is paid at the same time as their wages, benefitting the retirement income of millions of Australians.
The Treasury Laws Amendment Payday Superannuation Regulations 2026 mark another significant milestone in implementing the reforms we legislated in 2025.
These Regulations provide the details that support elements of the legislation and how it operates. This includes confirming kinds of payments that do not attract super, and the consequences of an employer voluntarily disclosing any missed payments.
The Regulations also provide the reduced 3‑day timeframe for superannuation funds to approve or reject contributions. This will ensure contributions are allocated to a member correctly in a shorter timeframe, including resolving any errors, benefiting employees through contributions landing in accounts earlier.
The Government is continuing to finalise implementation details for Payday Super to ensure employers, superannuation funds and software providers are ready for the transition:
- The ATO's first‑year transitional approach - Practical Compliance Guideline 2026/1 - has been published, providing confidence to employers that, in 2026-27, they will not be the focus of ATO action if they are doing what they can to contribute each payday as system and software upgrades are rolled out.
- We introduced legislation to Parliament on 26 November 2025 that will streamline the process for employees to give superannuation details to their employer during onboarding, and impose a ban on advertising of superannuation products during onboarding, with certain exceptions.
- We will introduce technical amendments to ensure individuals do not exceed their concessional contributions cap in 2026/27 from their SG contributions as a result of the transition from the quarterly superannuation guarantee system to the new Payday Super system.
These reforms reinforce the Albanese Government's commitment to address unpaid superannuation, improve retirement outcomes, and support Australians to make an informed choice about their superannuation while providing strong consumer protections.
