In this guide
Keeping up to date with government announcements and proposed superannuation changes is not easy. Until now, that is.
This guide brings together the most important recent and proposed changes to Australia’s superannuation rules, explains when each measure applies and distinguishes current law from proposals that have not yet been legislated.
Payday super
Current law with effect from 1 July 2026.
New laws are now in effect that require employers to pay their employees’ super at the same time as their salary and wages. The new rules took effect on 1 July 2026.
How super guarantee (SG) payments are calculated also changed from 1 July 2026, albeit these are only small changes. The new rules now require SG payments to be calculated as 12% of qualifying earnings (QE).
QE is a new term, but it won’t affect the amount of super most employers are paying.
QE includes ordinary time earnings (OTE), salary-sacrifice contributions and other amounts that are currently included in an employee’s salary or wages for SG.
Employers that fail to ensure the required super payments are received by an employee’s super fund within seven business days after payday will be liable for the super guarantee charge (SGC), in addition to making catch-up SG payments. The SGC includes amounts for notional earnings lost and an administrative component.
Learn more about Payday super.
Super on parental leave pay
Current law with payments commencing from July 2026.
Under this measure, which applies to parents with babies born or adopted on or after 1 July 2025, the government will pay superannuation guarantee (SG) on top of the government-funded Parental Leave Pay.
The Australian Taxation Office (ATO) will pay an annual lump-sum contribution, comprising the super guarantee amount and an interest component, to the eligible recipient’s nominated super fund after the end of the financial year in which the Parental Leave Pay was received.
The first payments under this scheme will be made from July 2026 to eligible recipients who received parental payments during the prior financial year.
The SG rate is 12%.
No application for payment is required as the ATO will automatically assess entitlements. Once paid, these amounts will be assessed against the recipient’s concessional (tax-deductible) contributions cap.
Learn more about superannuation guarantee contributions.
Low-income superannuation tax offset (LISTO) changes
Current law commencing 1 July 2027.
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