Super to be paid on government-funded paid parental leave
Superannuation will be paid on government-funded paid parental leave (PPL) for parents of babies born or adopted on or after 1 July 2025. Eligible parents will receive an additional payment based on the superannuation guarantee (12% of their PPL payments), as a contribution to their superannuation fund.
Payments will be made annually to individuals’ superannuation funds from 1 July 2026.
Source: Budget Paper No 2, p 166; Budget Factsheet — Broadening opportunity and advancing equality.
Recovery of unpaid super from liquidated or bankrupt employers
The Fair Entitlements Guarantee Recovery Program will be recalibrated to pursue unpaid superannuation entitlements owed by employers in liquidation or bankruptcy from 1 July 2024.
Source: Budget Paper No 2, p 96.
