The Australian superannuation system is comprehensive, compulsory, complex and subject to frequent changes. Extensive regulation governs employers, employer contributions and the operation of superannuation funds through legislation, industrial awards and agreements.
Superannuation requirements have been subject to various reviews and changes across the past decade including most recently, through the Payday Superannuation amendments, which largely take effect from 1 July 2026.
For further information about PayDay Superannuation please see the following Australian Industry Group resources:
AustralianSuper partners with organisations of all sizes to simplify superannuation management and make it a seamless part of the business process. Employers can access information, tools, forms and more at AustralianSuper including the following:
