From 1 July 2026, employers will be required to pay their employees' super on payday, at the same time as their salary and wages.
You can watch Supporting digital service providers to get ready for Payday Super for more information.
On 9 October 2025, the Government introduced the Treasury Laws Amendment (Payday Superannuation) Bill 2025 and the Superannuation Guarantee Charge Amendment Bill 2025.
On 6 November 2025, the core changes for Payday Super received Royal Assent.
Refer to our Payday Superannuation page on ato.gov.au for additional details.
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For more information or if you have questions, email DPO@ato.gov.au.
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