The superannuation landscape is changing. On 6 November 2025, two bills reforming Australia's superannuation guarantee (SG) framework received parliamentary approval. These changes, effective 1 July 2026, will significantly impact how employers manage and pay superannuation contributions.
What's Changing
Employers must make SG contributions within 7 business days of payday (previously quarterly). Moves to a per-pay-run model.
Qualifying Earnings (QE) replaces the old OTE base, including salary sacrifice amounts. Changes how you measure eligibility.
Maximum contributions base shifts from quarterly to annual. SG accrues with each payday until the annual threshold is reached.
ATO will issue SG shortfall assessments automatically using Single Touch Payroll (STP) data. Less paperwork, more oversight.
Implementation Timeline
2025
Existing users must plan migration to direct contributions immediately.
2026
New payment obligations begin. SBSCH permanently closes. All employers must comply.
–Jun 27
First year uses low/medium/high risk zones. Early adopters face minimal scrutiny.
ATO Compliance Approach
Strong SG compliance from day one. Minimal ATO scrutiny.
Standard review. Reasonable timeframes for correction.
Enhanced checks for employers with known SG gaps.
Cash Flow Impact
More frequent payments mean different cash flow timing. You are no longer batching SG into quarterly payments. With 7-day payment windows after every pay run, your cash flow changes immediately. If you pay weekly, you are sending SG weekly starting 1 July 2026.