On 1 July 2025 the super guarantee percentage increased, and any super payments made from this date onwards now must be paid at the new 12% rate.

Whilst this was the last of the scheduled legislated increases that has been occurring over the last few years, there was also other notable changes that took place at the same time, or which are set for the future.

Firstly, the ATO will now pay superannuation on government funded Parental Leave Pay. This is known as the Paid Parental Leave Superannuation Contribution (PPLSC).

If an employee cares for a child, born or adopted, from 1 July 2025 and they receive Parental Leave Pay from Services Australia in 2025–26 or anytime after, the ATO will pay a PPLSC to that person.

There is also another significant change occurring next year from 1 July 2026, being that employers will be required to pay their employees’ super at the same time as their salary and wages. Currently super payments have to be paid at least 4 times a year / quarterly but from the start of next financial year this will no longer be allowed.

Whilst the same day super change is still a while away, Clubs SA’s partner Hostplus has provided the poster on the next page with some tips on how to best prepare for the changes and some of the benefits this change will bring.

Clubs SA members that have further questions about the same day super changes or other matters relating to superannuation can contact Hostplus or their nominated super fund.