On 9 October 2025, the Government introduced the Treasury Laws Amendment (Payday Superannuation) Bill 2025 and the Superannuation Guarantee Charge Amendment Bill 2025.

Background

The Bills amend the Superannuation Guarantee (Administration) Act 1992 (Cth) and the Superannuation Guarantee Charge Act 1992 (Cth) to ensure superannuation guarantee (SG) contributions are paid in full and on time.

If the bills are passed in their current form, from 1 July 2026, employers must pay SG at the same time as salary and wages. The law currently only requires that superannuation only be paid quarterly. Employers will be liable for the “superannuation guarantee charge” (a tax) unless contributions are received by an employee’s superannuation fund within the required timeframe, which will generally be 7 business days after payday. Contributions must also generally be received by the fund within 7 business days of payments of “qualifying earnings” or “QE” – a new concept that captures ordinary time earnings, salary sacrifice arrangements and other amounts currently included in an employee’s salary or wages for SG purposes. If SG contributions remain unpaid 28 days after assessment, the Australian Taxation Office will be required to issue a notice to pay. If the employer does not pay the contribution specified in the notice within a further 28-day period, a late payment penalty will apply.

Timing

Both Bills have been moved for second reading in the House of Representatives. The measures are set to commence on 1 July 2026 and apply to SG contributions in respect of QE days on or after that date.