Legislation will be changed to align super payments with salary or wages from 1 July 2026.
Aligning superannuation guarantee payments helps:
- employees track whether their super has been paid
- employees receive compensation if super is unpaid
- the Australian Taxation Office recover unpaid super
- increase retirement savings through investing super sooner
- prevent employers building up large payroll liabilities.
This will benefit around 8.9 million employees.
These changes aim to reduce unpaid superannuation – estimated at $5.2 billion in 2020–21.
Related content
Find out how this reform affects employers and employees in the fact sheet.
You can give feedback on the draft legislation until 11 April 2025.
An earlier consultation paper explored the redesigned compliance framework.
Media
- Media release – Consulting on payday super draft legislation – 14 March 2025
- Media release – Consulting on payday super – 9 October 2023
- Media release – Introducing payday super – 2 May 2023