New laws to combat unpaid super to come into effect in 2026

New laws combatting unpaid super will come into effect July 1st 2026, ensuring employers pay superannuation contributions to their employees on payday instead of a quarterly basis. In 2020-21, the Australian Taxation Office estimated $3.6 billion of super went unpaid. Employers who do not pay super within seven days of payday will be charged a fee and additional penalties if necessary.