The Government has announced that, from 1 July 2026, employers will obligated to make super contributions at the same time they pay their employees their salary and wages (eg weekly, fortnightly or monthly). Currently, super must be made within 28 days of the end of each quarter.

This measure, in addition other measures that have strengthened the superannuation guarantee regime in recent years, together with the ATO’s increased surveillance and enforcement of the regime and the real time monitoring of compliance under the single touch payroll system, means that employers must be more diligent than ever to ensure they comply with their super guarantee obligations.

Phil Broderick
Principal
M +61 419 512 801 | T +61 3 9611 0163
E: pbroderick@sladen.com.au

Jan Harnischmacher
Lawyer
T +61 3 9611 0158
E jharnischmacher@sladen.com.au