The Treasury Laws Amendment (Payday Superannuation) Act 2025 received Royal Assent on 6 November 2025, formally introducing the government’s new Payday Super framework. The legislation amends the Superannuation Guarantee (Administration) Act 1992 (Cth) and other Acts to require employers to pay superannuation contributions for their employees at the same time they pay salary and wages, rather than on a quarterly basis.

These amendments are scheduled to commence on 1 July 2026, meaning employers have only a short lead time to assess system impacts, update payroll processes, and prepare for compliance with the new requirements.

In this context, The Tax Institute is conducting this survey to understand member readiness for Payday Super and to identify what further resources, clarification, or support may be required. The insights gathered will help inform the Tax Policy and Advocacy team (TPA) of its priorities and shape engagement with the Australian Taxation Office as the implementation date approaches.
The following ATO resources may be useful in your preparation for Payday Super:

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* 1. Your name (if you wish to remain anonymous, please leave blank)

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* 2. Are you a member of The Tax Institute?

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* 3. Please select the option that best describes your profession.

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* 4. Please select your current role

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* 5. How would you describe the organisation you represent?

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