Treasury Laws Amendment (Payday Superannuation) Bill 2025

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Employers, heads up: “Treasury Laws Amendment (Payday Superannuation) Bill 2025” is here — and it changes the game.

From 1 July 2026, your superannuation obligations shift from quarterly payments to contributions due on each payday — usually within 7 business days of wage payment. (BDO Australia)
Key changes:
  • Payment must reach the employee’s fund within 7 business days of payday. (BDO Australia)
  • Super is calculated on “Qualifying Earnings”, aligning closely with Ordinary Time Earnings. (Lexology)
  • Annual contribution base replaces the current quarterly structure. (Grant Thornton Australia)
  • A new risk-based compliance system from the Australian Taxation Office (ATO) will monitor employers from day one. (BDO Australia)
What you should do now:
  1. Review your payroll systems and processes — Can they handle super payments every payday?
  2. Check cashflow and budget implications — more frequent payments means different timing.
  3. Update your onboarding and payroll codes to handle Qualifying Earnings and other changes.
  4. Speak with your payroll software provider/clearing house and get ready.
Bottom line: This is one of the biggest reforms to employer super obligations in recent years. Don’t wait — start preparing now so you’re compliant and confident before the new rules land.