25/03/2026
On 23 March 2026, the Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Bill 2025 was passed by both houses (The Bill). Once enacted, the Bill will amend the Superannuation Guarantee (Administration) Act 1992 (Cth).
The Bill aims to:
- Reduce duplicate superannuation accounts;
- Limit employer influence over superfund choice; and
- Strengthen employee autonomy to choose their own superfund.
Employers will therefore be required to check with ATO to determine the employee’s fund and direct superannuation payments to that fund unless otherwise directed by the employee. Employer onboarding software must also not recommend or promote specific funds pursuant to section 992AB of the Bill.
Moving forward employers should ensure that onboarding forms and procedures are neutral and do not favour certain super funds over others, and they should pay entitlements to an employee’s existing fund or one they have freely chosen.
These changes will coincide with the superannuation payday changes commencing on 1 July 2026, requiring employers to pay superannuation entitlements on the same day wages are paid.
Employers should plan for these changes now by reviewing and updating onboarding practices and forms.
For further advice on these changes, please contact our expert employment law team at Griffin Legal.