Payday Super
Bills to Legislate “Payday Super” Pass House of Representatives
The Federal Government’s Payday Superannuation reforms have moved a step closer to becoming law, with two key Bills — the Superannuation Guarantee Charge Amendment Bill 2025 and the Treasury Laws Amendment (Payday Superannuation) Bill 2025 — passing the House of Representatives on 30 October 2025.
What the Payday Super reform means for employers
Under the proposed “Payday Super” framework, employers will be required to make superannuation guarantee (SG) contributions for employees at the same time as they pay wages. This reform aims to ensure employees receive their super more regularly and reduce the risk of missed or late payments.
Employers who pay SG contributions so that they are received by the employee’s super fund within seven business days of payday will have their SG charge liability reduced to nil. However, if contributions are paid late or not at all, the employer will incur an SG shortfall and be liable for the Superannuation Guarantee Charge (SGC).
To further protect employees, notional earnings will accrue on unpaid contributions to compensate for lost superannuation growth. The legislation also provides flexibility for employers making their first contribution to a new superannuation fund, granting additional time for payment in those circumstances.
Other consequential changes
The Treasury Laws Amendment (Payday Superannuation) Bill 2025 also makes consequential amendments to a range of tax and superannuation laws to align with the new payment framework.
When will the new rules start?
If passed by the Senate, the Payday Super reforms will commence from 1 July 2026.
Source: Parliament of Australia — Superannuation Guarantee Charge Amendment Bill 2025 and Treasury Laws Amendment (Payday Superannuation) Bill 2025, accessed 30 October 2025.
Need help preparing for Payday Super?
For tailored advice on payroll systems, SG compliance, and employer obligations under the upcoming reforms, contact Richard A Bobb Chartered Accountants.