From www.accountantsdaily.com.au: The Australian government plans to introduce a Payday Super regime starting 1 July 2026, requiring employers to pay superannuation contributions simultaneously with salary payments, a shift from the current quarterly system.

PDS will impose tighter deadlines for super contributions, needing to be received by funds within 7 days, raising compliance risks unless digital service providers improve their systems.

Employers currently using the Small Business Superannuation Clearing House, which offers a ‘safe harbor,’ will lose this option as it is proposed to be closed by 30 June 2026, thereby increasing potential penalties for non-compliance with the new regulations.