The Government will introduce legislation requiring employers to pay super on payday instead of every quarter as is currently the case. This will take effect from 1 July 2026.
The Australian Taxation Office (ATO) will receive additional resourcing to help it detect unpaid super payments earlier and the Government will set enhanced targets for the ATO for the recovery of payments.
These changes will improve retirement outcomes for around 8.9 million employees, including for young and low-income workers who are most likely to have unpaid super.
The 1 July 2026 start date is intended to provide employers, superannuation funds, payroll providers and other parts of the superannuation system with sufficient time to prepare for the change.
Proposed Start date: 1 July 2026