The Federal Government has proposed changes to superannuation guarantee payments which may impact small business owners in Western Australia.
From 1 July 2026, superannuation guarantee payments must be paid to employees at the same time as their salary and wages.
These changes are being introduced as part of the Treasury Laws Amendment (Payday Superannuation) Bill 2025 and the Superannuation Guarantee Charge Amendment Bill 2025.
The Australian Taxation Office (ATO) is encouraging employers to start preparing now so they’re ready to pay super contributions on pay day from 1 July 2026.
For more information on the proposed changes, visit ato.gov.au/paydaysuper.
Please note: these changes still need to be passed as law by Federal Parliament.
