Recently, payday super legislation was introduced into Parliament with the aim for this to take effect next year from 1 July 2026.

Whilst not yet law it is anticipated that it will pass through Parliament without much issue.

Currently employers must make superannuation contributions at least quarterly by the 28th day after the end of each quarter.

The changes introduced will make it mandatory to pay employees super contributions at the same time as salaries and wages. Originally the intent was for payments to have to be made within 7 calendar days of each payday, however this has been amended to now be within 7 business days.

When talking about “payday” this will be the date an employer makes what will be referred to as a “qualifying earnings (QE)” payment to an employee, being payments that include:

• Ordinary time earnings (OTE)
• Salary sacrifice superannuation contributions
• Other amounts which are currently included in an employee’s salary or wages for superannuation guarantee (SG)

If the 7-day deadline is missed, then this could result in an employer being liable for the Super Guarantee Charge (SGC) which includes interest and possible non-deductable penalties.

To help prepare the ATO has published draft guidance on what their compliance approach would be for the first day payday super is in effect which can be accessed here. There is also general information on this page and clubs can also speak to their accountant or superannuation provider Clubs who are looking for a superannuation provider can speak to Clubs SA’s partner Hostplus.