Superannuation Changes Coming 1st July 2026 - What You Should Know

From July 2026, Australia’s super rules get a significant shake-up. These changes are designed to protect workers, improve retirement outcomes, and tighten compliance. Here are the key points in plain English.

1. “Payday Super” Becomes Mandatory

The biggest shift: employers must pay super at the same time as wages, not quarterly. That means every pay cycle, your super goes directly into your fund.

Why it matters:

• Employees benefit sooner — money hits your super earlier and compounds faster.

• Employers face cash-flow changes and tighter deadlines.

• Payroll systems and processes will need an update.

If you’ve been relying on lump-sum quarterly payments or last-minute transfers, this will be one of the most important changes to prepare for.

2. Low-Income Earners Get More Support

The Low Income Superannuation Tax Offset (LISTO) will expand. Eligibility is expected to grow from people earning up to $37,000 to those earning up to $45,000, and the maximum annual offset will increase from $500 to $810.

It’s a meaningful boost to help casual workers, part-timers and lower-income staff grow their balances.

3. Higher Taxes for Very Large Super Balances

Balances over $3 million will attract a higher tax rate on investment earnings, and balances above $10 million may be taxed even more.

If you’re well below these figures, nothing changes. If you’re above them, planning is essential - especially around asset sales and liquidity.

What To Do Now

Employees & Contractors:

• Check payslips and super contributions regularly.

• Consider salary sacrifice if you’re building long-term wealth.

Small Business Owners & Employers:

• Review payroll systems now, not next financial year.

• Get ready for super to be paid every pay cycle.

• Revisit worker classifications - contractor vs employee matters more than ever.

Loxley Business Services Can Help

Whether you’re a business preparing for payday super, or an individual trying to understand how these changes affect your contributions, Loxley Business Services can streamline the process. We help you stay compliant, plan proactively, and avoid costly surprises.

If you’d like a tailored checklist for your business or a simple review of your current setup, just say the word.