From sladen.com.au: The Australian Government has released exposure draft legislation for the PayDay Super measures, requiring employers to align SG contributions with employees’ regular pay cycles starting from July 1, 2026.

The amendments introduce a new ‘administrative uplift’ component to the SG charge, incentivizing prompt disclosure of late payments, and establish the concept of ‘qualifying earnings’ for calculating SG amounts.

Consultation on the draft legislation is open until April 11, 2025, allowing for public submissions to the Treasury.