07/11/2025
From 1 July 2026 employers are required to pay superannuation to employees in the same week that employees receive their pay.
On 4 November 2025 the Australian Government passed the Treasury Laws Amendment (Payday Superannuation) Bill 2025 to introduce the Government’s payday superannuation reforms. The Superannuation Guarantee Charge Amendment Bill 2025 has also been passed to ensure that the superannuation guarantee charge reflects the new timing requirements.
As a result of these amendments employers:
- must ensure superannuation contributions are received by an employee’s superannuation fund within seven business days of the employee’s pay day; and
- will be liable for the superannuation guarantee charge if they do not pay superannuation within this new timeframe.
The Australian Taxation Office is currently consulting on its compliance approach but will applying a risk-based approach to focus its efforts on high-risk employers, who have a history of failing to comply with their superannuation obligations.
Employers should take steps now to ensure they have systems in place to comply with this significantly reduced timeframe for payment of superannuation.
If you require any assistance understanding what this means for your organisation please reach out to one of the members of our employment team at enquiries@griffinlegal.com.au.