From 1 July 2026, employers will be required to pay their employees’ super at the same time as their salary and wages. Currently, employers are only required to pay their employees’ super on a quarterly basis.
The payday super changes will aim to ensure employees have greater visibility over whether their super is being paid to better support their retirement outcomes. It will also assist us to better recover unpaid super from employers.
These changes were announced in the 2023-24 Budget.
We’ve since been consulting closely with key industry bodies, including: Small Business, Private Groups, Tax Practitioner and Superannuation Industry stewardship groups; digital service providers (DSPs) and gateways, super funds, and clearing houses to co-design the measure.
These consultations will help us to gain a better understanding of impacts and changes that may need to be made, which will then help inform how payday super will be implemented.
Treasury recently released a consultation paperExternal Link which will allow you to provide feedback on the policy aspects of payday super. Consultation is open until 3 November.
The final design will be determined by Government and considered as part of the 2024-25 Budget.
For more information, visit Payday Superannuation or refer to the ATO's registered consultation details.
We're working with Treasury and key industry bodies on the design of payday super ahead of the 1 July 2026 changes.