Australia Publishes Payday Super Regulations

Regulations supporting Australia’s transition to payday superannuation contributions, including which payments are not subject to contributions and how employers can reduce penalties for late payments, were published by the country’s treasury department Feb. 23.

The Treasury Laws Amendment (Payday Superannuation) Regulations 2026 provide that types of payments that are not subject to contributions include parental leave payments, fringe benefits, payments for serving as a military reservist, payments for work outside Australia when an employee is a resident and the employer is not, and payments to domestic workers.

Additionally, certain payments are exempted, including payments specified by a social security agreement ...