Increasing the payment frequency of the Superannuation Guarantee (SG) and investing in SG compliance.

As previously announced, from 1 July 2026, employers will be required to pay their employees’ Superannuation Guarantee (SG) entitlements on the same day that they pay salary and wages.

Currently, employers are only required to pay their employees’ SGs on a quarterly basis. By increasing the payment frequency of superannuation to align with the payment of salary and wages, this measure will both ensure employees have greater visibility as to whether their entitlements have been paid, and better enable the ATO to recover unpaid superannuation.

Increased frequency of payment will also support better retirement outcomes. As of the 1st July 2026 commencement date, this change will allow the ATO, payroll service providers and superannuation funds time to make the necessary system changes, and for employers to adjust their cash-flow practices to ensure smooth transition and implementation.


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