Superannuation contributions – New payday requirement

Following recent passage of the Treasury Laws Amendment (Payday Superannuation) Bill 2025 through Parliament, superannuation requirements for employers will be changing next year. From July 2026, employers will be required to make superannuation contributions within seven (7) calendar days of paying their employees' wages and salaries. 

What impact does this have?

This will affect employees’ interest accrual on their superannuation, as more frequent contributions will mean that employee balances are higher at each point interest is calculated. Under the current regime, there can be a delay between wages or salary being paid and superannuation contributions meaning that employees miss out on interest in the intervening period. 

Disclaimer: This summary is a guide only and is not legal advice. For more information, call ECA Legal on 08 6241 6129 or email ecalegalwa@ecawa.org.au