Will employers soon be required to pay employees’ superannuation guarantee (SG) at the same time as their salary and wages?

This measure is not yet law. However, the Australian Government has announced that from 1 July 2026, employers will be required to pay their employees’ super guarantee (SG) at the same time as their salary and wages. They will be liable for the super guarantee charge (SGC) unless contributions are received by their employees’ superannuation fund within 7 days of payday. Further information can be found at the Australian Tax Office website www.ato.gov.au