Several superannuation reforms take effect from 1 July 2026, affecting contribution limits, employer payment timing and fund governance. The Treasury estimates more than 12 million accounts will be touched by at least one measure.
Key Changes
- Concessional contributions cap indexed to A$30,500
- Payday super requires employers to pay each payday
- Expanded performance test coverage for MySuper products
Contribution Caps (2026–27)
| Type | Annual cap | Notes |
|---|---|---|
| Concessional | A$30,500 | Includes SG and salary sacrifice |
| Non-concessional | A$120,000 | Bring-forward rules apply |
| Total super balance transfer | A$1.9m | Indexed annually |
Action Checklist
- Review salary sacrifice arrangements before 30 June.
- Compare fund fees against the latest APRA heatmap.
- Check beneficiary nominations are up to date.
Industry funds have launched online calculators to help members model the payday super shift.
