The Parliament has passed the Treasury Laws Amendment (Payday Superannuation) 
Bill 2025 and the Superannuation Guarantee Charge Amendment Bill 2025.

The changes are intended to encourage employers to make superannuation guarantee contributions at the same time that they pay employees their wages.

More specifically, superannuation guarantee contributions will need to be received 
by an employee's complying superannuation fund and be able to be allocated to that employee's account within a specified period (usually seven business days) after the employer pays the employee their 'qualifying earnings'. There are a range of circumstances in which a longer period applies. The new obligations are a change from the long-standing requirement for contributions to be paid quarterly.

Practically speaking, employers will best minimise their risks of having a superannuation guarantee charge assessed if they ensure contributions are made on payday.

The changes will commence on 1 July 2026.

Members are invited to participate in a webinar co-presented by the Australian Industry Group and AustralianSuper that will explain the changes and assist members to prepare to implement the new payday superannuation framework.