Australian Taxation Office

government

Last mentioned: Mar 24, 2026

Timeline

  1. Mandatory Implementation

    Payday Super becomes law for all Australian employers.

  2. Rate Increase

    Superannuation Guarantee rate rises to 12%.

  3. Consultation Period

    Treasury and ATO consult with industry on legislative design and software requirements.

  4. Policy Announcement

    Federal Government announces Payday Super in the 2023-24 Budget.

Stories mentioning Australian Taxation Office 1

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Small Firms Face Cash Flow Crunch as Payday Super Deadline Approaches

Australian small businesses are bracing for a significant operational shift as the federal government's 'Payday Super' mandate nears implementation. The transition from quarterly to real-time superannuation contributions is expected to strain cash flow management for thousands of firms while aiming to close the multi-billion dollar unpaid super gap.

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