On 2 May 2023 the Australian Government announced that from 1 July 2026, employers will be required to pay their employees’ superannuation guarantee (SG) at the same time as their salary and wages.
On 9 October 2025, the Government introduced the Treasury Laws Amendment (Payday Superannuation) Bill 2025External Link and the Superannuation Guarantee Charge Amendment Bill 2025External Link.
This measure is now law.