- Live from
- 1 July 2026
- Instrument
- Treasury Laws Amendment (Payday Superannuation) Act 2025 (Cth) and the Superannuation Guarantee Charge Amendment Act 2025
- Who it captures
- Every employer with an employee or eligible contractor entitled to superannuation guarantee. No turnover or headcount threshold.
- Penalty
- Late payment produces the SG shortfall, notional earnings and an administrative uplift initially equal to 60%. Failure to comply with a payment notice adds 25%, or 50% for a repeat within 24 months.
Every one of these has a due date. Missing one is not a judgement call — it is a diary problem.
- 7 business daysSuper must reach the fund
- Every paydaySingle Touch Payroll report
- 20 business daysNew employee first contribution
What has to happen, repeatedly
- Calculate SG at 12% of qualifying earnings, every pay run
- Arrange for contributions and allocation information to reach the fund within seven business days of payday
- Report year-to-date qualifying earnings and super liability through Single Touch Payroll each payday
- Reconcile fund receipts and returns, and correct rejected contributions promptly
What you would have to produce
- Payroll records showing qualifying earnings per employee per period
- Contribution submission and fund receipt confirmations
- Evidence of the date the contribution reached the fund, not the date it was sent
- Correction records for any returned or rejected contribution
Start with these, and they’re free
- Turn on your payroll software’s super batch reminders, if it has them and nobody enabled them
- Set a recurring calendar block on the seventh business day after each pay run to reconcile fund receipts
- Create a saved report for contributions submitted but not yet confirmed received
This is general information about an obligation, not legal advice. Whether it applies to your firm, and how, is a question for your lawyer or your professional body.
Last reviewed 2026-09-07