We invite feedback on draft legislation and regulations for payday super.
These amendments:
require employers to pay their employees’ super at the same time as their salary and wages
update penalties and charges for late or missed super payments.
The updates will make the consequences for employers targeted and proportionate.
The proposed start date for payday super is 1 July 2026. The government announced the measure in the 2023–24 Budget.
On 9 October 2025, legislation was introduced into the House of Representatives in the Treasury Laws Amendment (Payday Superannuation) Bill 2025. Please see the Outcomes of consultation paper for further details.
