Payday super

What employers need to know

Payday super update

On 4 November 2025, payday super legislation passed both houses of parliament. We aim to keep you informed, so we will regularly update this page with the latest information.

Start getting ready for Payday Super now. Review our checklist.

What is payday super? 


The Federal Government is changing how employers pay mandatory super contributions for their employees from 1 July 2026. 

If you’re an employer, you will be required to pay Superannuation Guarantee (SG) contributions on an employee's ‘payday’, with contributions generally needing to be received by the employees’ super fund within seven business days. 

Covered in this article:

 

Why is the government introducing the payday super changes?


The Federal Government’s payday super legislation aims to create a fairer superannuation system for employees and address the issue of unpaid super.  

Unpaid super amounted to $5.2 billion in the 2021/22 financial year1, according to ATO estimates. Payday super will make it easier for employees to track the super contributions made to their super fund.
 

How will payday super benefit employers?
 

While the introduction of payday super will likely require changes to payroll processes and systems, it could make it simpler to meet your super obligations: 

  • Improving payroll processes: Integrating super payments with payroll can create a more efficient and automated system. 
  • Reduce payroll liabilities: Regular super payments lower the risk of accumulating large quarterly payments, streamlining cash flow management. 
  • Assist with employee questions: By paying super contributions at the same time as salary and wages, the increased transparency may result in fewer employee enquiries to payroll and HR teams checking if their super has been paid.
     

Benefits to employees
 

The payday super changes will have widespread impact, with Treasury estimating that under the new rules, “a 25-year-old median income earner currently receiving their super quarterly and wages fortnightly could be around $6,000 or 1.5 per cent better off at retirement with the move to payday super.”2
 

Other benefits include:
 

  • Eliminates delayed super: The reforms aim to ensure employees receive their SG contributions at the same time (or within a few days) as their pay, eliminating the issue of delayed or unpaid SG contributions.
  • Real-time growth: Employees will see their super grow at the same time they are paid, potentially improving investment outcomes. 
  • Enhanced compounding returns: Frequent contributions can help employees benefit from compounding investment returns, leading to a more secure retirement. 

 

How will payday super work?

 

From 1 July 2026, employers must pay employees' super at the same time as their salary and wages (also known as their qualifying earnings or QE). That means super payment dates for your business will be the same as your payday, if they're not already.

There are several exceptions to this new timeframe, and you can learn more about those exceptions by downloading our payday super FAQs.

Employers must ensure their employees’ SG contributions are successfully received by their super fund within seven business days from paying the employee’s qualifying earnings.

Employers that fail to pay the employee’s super contributions in full on pay day, will be liable for penalties and charges. These include late payment penalties, interest on shortfalls and additional penalties for repeat offenders.


Key changes to understand
 

Current rule

Rule as of 1 July 2026

Quarterly contributions must be received by a superannuation fund within 28 days after the end of each quarter.  

If you’re an employer, you will be required to pay Superannuation Guarantee (SG) contributions on an employee's ‘payday’, with contributions generally needing to be received by the employees’ super fund within seven business days, with exceptions for:

  • New employees.
  • Employees who have changed fund.
  • Employees who have resigned and rejoined under a new contract of employment. 
  • Choice of fund contributions.
  • Contributions to a stapled fund that are rejected.
  • Out-of-cycle payments (e.g. commissions, bonuses, advances and back payments).
  • Exceptional circumstances such as a natural disaster.

SG obligations are calculated with reference to Ordinary Times Earnings (OTE). 

SG obligations are calculated with reference to Qualifying Earnings (QE). 

Qualifying earnings is a newly-introduced term defined as the earnings used to calculate an employee's SG contributions. Qualifying Earnings (QE) is made up of:

  • An employee's Ordinary Time Earnings (OTE).
  • Amounts of OTE that have been used as part of a salary sacrifice arrangement for super contributions.
  • Other amounts which are currently included in an employee's salary or wages for SG such as leave loading.

The Maximum Contributions Base is currently calculated quarterly.

The Maximum Contributions Base will move to an indexed annual threshold, meaning some employees may no longer require SG payments later in the year or risk exceeding concessional contribution caps.

Superannuation Guarantee Charge (SGC) comprises of:

  • Total individual SG shortfall for the quarter with reference to salary and wages. 
  • Nominal interest (at 10% per annum). 
  • Administration charge ($20 per employee per quarter).

 

Superannuation Guarantee Charge (SGC) comprises of:

  • The total of the individual final SG shortfall for the QE day. 
  • Notional earnings calculated daily based on the General Interest Charge (GIC).
  • Administrative uplift charge of up to 60% of the SG shortfall.
  • Choice loading where you haven't compiled with the choice of fund rules.

All components of SGC are non-deductible.

SGC is deductible (excluding GIC and penalties).

 

Closure of the ATO’s Small Business Superannuation Clearing House (SBSCH)


The SBSCH will close from 1 July 2026. New users have been unable to register for the SBSCH since 1 October 2025 although current users will continue to have access to make payments until 30 June 2026. The ATO has published an alert on its website for employers about the pending closure of the service.

If you use this service, you may wish to start looking for an alternative clearing house that is already payday super compliant, such as Mercer Employer Portal3 or Mercer QuickSuper4 to make your SG contributions. These clearing house services are free for Mercer Super employers.
 

How to prepare for payday super
 

Many employers are already preparing for payday super changes by reviewing and testing payroll system configuration for super and single touch payroll reporting practices to ensure readiness:

  • Data: Ensure your data is accurate. Make sure your data is clean and complete and look for any missing SuperStream data points that could delay contribution allocations.
  • Processes and technology: Assess your current payroll systems and processes to identify if any updates are needed to meet the new requirements, including clearing houses. Check how your current processes will cope with more frequent contributions.
  • Cashflow: Plan for the new payment frequency and consider the impacts on your business cashflow of super being paid at the same time as your regular pay cycle.
  • Governance: Review how you record, report and prove compliance for SG contributions.
  • New employee onboarding: Update any onboarding documents that mention super payment timeframes and update your onboarding process to capture super choice early and check employee data.
  • Employee awareness and training: Think about how to raise awareness of payday super within your business. Create a plan to inform employees about the new payment frequency and update any internal content you may have that talks about super payment arrangements.


Employer top tips
 

To make managing your super obligations easier, we’ve put together some top tips to help you tackle the most common questions we get from employers who use Mercer Super as their default fund.

If you don’t use Mercer Super as your default fund and you need help, please call our Employer Support team on 1800 682 525 and select option 4.

  • How do I create a Mercer Super account for a new employee?

    When an employee selects your default plan via a Choice Form, you’ll need to submit a Member Registration Request (MRR) with all of the relevant information to establish their account.

    Incorrect information may result in the MRR being rejected or the account creation being delayed.

    System Steps
    Mercer QuickSuper
    1. Log into Mercer QuickSuper and open the Administration menu, then select View Employees.
    2. Click Create Employee and enter their personal details and gender as well as:
      • Employment start date
      • Employment status (full time, part time, casual, contractor)
      • Occupation code (in the occupation description field)
      • Weekly hours
    3. Select the Fund Memberships tab and then click Add Fund Membership.
    4. Select Use default fund.
    5. Enter the Member ID as: UNKNOWN.
    6. Scroll down and enter the employee’s salary in the Salary For Insurance field.
    7. Enter the employee’s Fund Registration Date (the date they joined the fund).
    8. Enter the applicable Benefit Category (for more information on benefit categories, see ‘How do I assign an employee a benefit category?’).
    9. Click Save.
    Mercer Employer Portal
    1. Log into the Mercer Employer Portal and head to Add Member.
    2. Enter your employee’s details, including their personal details and gender.
    3. Enter the Member ID as: ‘UNKNOWN’.
    4. Scroll down to the Employment section and enter the below details:
      • Employment Start Date
      • Date joined fund/Fund registration date
      • Weekly hours
      • Salary details
      • Benefit category (for more information on benefit categories, see ‘How do I assign an employee a benefit category?’)
      • Occupation code
    5. Continue scrolling to the Product Details section, and click on Select Fund, then enter your Mercer Super plan details .
    6. Review all the details to confirm they’re correct, and then click Save.
    7. Click Confirm and Send, to update the employee record.

  • How do I assign a benefit category?

    Benefit categories ensure employees get the right insurance and contributions, so it’s important to include the correct benefit category when you set up your employee in the system or upload their employee/member file.

    If your employee prefers to use another super fund, simply enter ‘ACCUM’ in the benefit category field when you create their profile.

    For new employees, please follow the steps in How do I create a Mercer Super account for a new employee?

    To update the benefit category for an existing employee, please follow the steps below.

    System Steps
    Mercer QuickSuper
    1. Log into Mercer QuickSuper and open the Employees menu, then select View Employees.
    2. Click into the employee’s record, and go to the Fund Memberships tab.
    3. Select Edit Fund Membership and update the benefit category in the Benefit Category field.
    4. Click Next and then confirm your changes.
    Mercer Employer portal
    1. Log into the Mercer Employer Portal, and open the Maintenance menu, then select Member Maintenance.
    2. Use the Search bar to find your employee’s record and select it.
    3. Click the icon of a person in the Action column on the left-hand side.
    4. Scroll down through the employee’s details until you reach the Employment Section.
    5. Enter the benefit category in the Benefit Category field, then click Save.
    6. Click Confirm and Send to update the employee record.
    SAFF upload Include it in column CA of your file when you send employer contributions.

    Not sure which benefit category to choose?

    No worries. Reach out to our Employer Support team on 1800 682 525 (option 4) or your Client Executive if you have one.

    You can also find this information in your welcome communication from when you first joined Mercer Super.

  • How do I receive member numbers for new employees?

    Once you have set up a default fund membership for an employee, the member number is then returned to you via SuperStream.

    For employers using the Mercer Employer Portal, these will update on the employee record automatically.

    For Mercer QuickSuper users, these automatic updates can be turned on by heading to Preferences in the Administration menu and turning Apply member ID updates to ‘Yes’, then clicking Save.

    For all future members joining your default fund, you can then view their member number on their records by heading to the Employees menu and then selecting View Employees.

  • How do I update the fund registration date?

    Including the Fund Registration Date (also called ‘Date Joined Fund’) when you register your employees in your default superannuation plan is important, as it ensures their member benefits start from the right date and their insurance coverage is accurate.

    For example, if an employee started work on 1 May 2025 and joined your default super fund on that day, their Fund Registration Date should be 1 May 2025.

    For new employees, please follow the steps in How do I create a Mercer Super account for a new employee?

    To update the Fund Registration Date for an existing employee, please follow the steps below.

    System Steps
    Mercer Quicksuper
    1. Log into Mercer QuickSuper and open the Employees menu, then select View Employees.
    2. Click into the employee’s record, and go to the Fund Memberships tab.
    3. Select the fund membership you’re needing to update, then click Edit Fund Membership.
    4. Enter the fund registration date in the Fund Registration field.
    5. Click Next and then confirm your changes.
    Mercer Employer Portal
    1. Log into the Mercer Employer Portal, and open the Maintenance menu, then select Member Maintenance.
    2. Use the Search bar to find your employee’s record and select it.
    3. lick the icon of a person in the Action column on the left-hand side.
    4. Scroll down through the employee’s details until you reach the Employment Section.
    5. Enter the fund registration date in the Date Joined Fund field and click Save.
    6. Click Confirm and Send, to update the employee record.
    SAFF upload Enter this information in column BZ of your file.

  • How do I review an employee’s contribution history?

    If you need to review the contribution history of an employee, you can do this by following the steps below.

    System Steps
    Mercer QuickSuper
    1. Log into Mercer QuickSuper and open the Employees menu, then select View Employees.
    2. Click on the employee’s record and head to the Contribution History tab.
    3. Update the date filters as required and click Search.
    4. Click Export to download an excel file of their contribution history.
    Mercer Employer Portal
    1. Log into the Mercer Employer Portal and head to the Search/Reports page.
    2. Update the following filters:
      1. Date as required
      2. Message type to Contributions
      3. Member first name and Member surname
      4. Untick Date Initiated so that all information is placed into one report, rather than separate reports for each individual contribution.
    3. Click Search.
    4. Download the report by clicking the icon with the down arrow.

  • How do I update an employee’s super fund?

    Within the super industry it’s common for people to proactively change super funds, for funds to merge, or for Unique Superannuation Identifiers (USIs) to close.

    When this happens, it’s typically your employee’s responsibility to let you know about any changes to their super fund details.

    If you use Mercer QuickSuper or the Mercer Employer Portal, you’ll also receive notifications of any mergers or closures the clearing house has been notified of.

    For Mercer QuickSuper users, you can find this by heading to Notifications within the Administration menu, and for users of the Employer Portal, these will automatically pop up when you log in.

    Updating details

    Once you’re aware of the change, it’s important to update your system to avoid errors when you submit contributions for those employees.

    System Steps
    Mercer QuickSuper
    1. Log into Mercer QuickSuper and open the Employees menu, then select View Employees.
    2. Click into the employee’s record, and go to the Fund Memberships tab.
    3. Select the fund membership you need to update, then click Edit Fund Membership.
    4. Untick the box next to Active, then click Next and confirm your changes.
    5. Go back to the Fund Memberships tab and click Add Fund Membership.
    6. Enter the employee’s new super fund details and click Save.
    Mercer Employer Portal
    1. Log into the Mercer Employer Portal, and open the Maintenance menu, then select Member Maintenance.
    2. Use the Search bar to find your employee’s record and select it.
    3. Click the icon of a person in the Action column on the left-hand side.
    4. If applicable, update the employee’s member number in the Member No. field.
    5. Scroll down to Product Details and click on Select Fund.
    6. Enter the employee’s new super fund details and click Save.
    7. Click Confirm and Send, to update the employee record.

  • How do I find information on rejected contributions?

    Sometimes, a super fund may reject a contribution you’ve submitted for an employee. When this happens, you’ll receive an email letting you know that the contribution has been refunded – this will be sent to the email address registered on the administration/employer contact page of the clearing house.

    You can find details such as the refund reason by following the steps below.

    System Steps
    Mercer QuickSuper
    1. Log into Mercer QuickSuper and open the Search menu, then select Search Transactions.
    2. Click on the refund entry in your transaction list – this will appear as a Credit.
    3. Find the super fund marked Employer Credited under the Current Status heading, then click View Details.
    4. Find the employee marked Employer Credited and click View Details to see the rejection reason.
    Mercer Employer Portal
    1. Log into the Mercer Employer Portal and head to Search/Reports.
    2. Set the Message Type filter to show ‘Contributions’ and your Feedback Severity filter to show ‘Error’. Untick the Date Initiated field and then click Search.
    3. Download the report by clicking the icon with the down arrow.
    4. View the rejection reason on the far right of the report.

    Once you know why the contribution was rejected, update the information in your system and resubmit the contribution for your employee.

  • How do I avoid making unmatched payments?

    When using Mercer QuickSuper or the Mercer Employer Portal, sometimes payments may not match the contribution file you’ve created. This is called an unmatched payment, so the contribution can’t be processed to the super fund.

    To avoid unmatched payments, we’ve got three things you can check beforehand:

    1. Has the contribution batch been fully submitted?
      If your contribution batch isn’t fully authorised and submitted, the payment can’t be allocated. If you’ve already submitted it, try going back in and submitting it again to allow the payment to be processed.

    2. Has the right amount been paid?
      Overpaying or underpaying causes the clearing house system to fail matching your payment to the batch. Always make sure the payment amount matches the batch total exactly – down to the cent.

    3. Has the correct payment reference number (PRN) been used?
      The PRN links your payment to your contribution submission. If you forget to include it, the payment won’t match. If you realise you’ve made a payment without the PRN, email our team at employer.support@esuper.com with a screenshot of your payment confirmation. We’ll help get your payment processed correctly.

  • How do I tell you when an employee has left the business?

    When an employee is no longer employed by the business, it’s important to let us know so we can move them out of your employer plan and into the Retained or Individual Section of Mercer Super.

    If we aren’t told, they’ll remain listed as active in your employer plan and may continue paying for insurance, they’re no longer eligible for.

    This could cause problems for them later – eroding their balance and potentially leaving them without insurance cover if they try to make a claim.

    Updating their employment status helps avoid unnecessary stress and financial hardship when they need support the most.

    How to let us know

    Once you’ve made any final contributions for the employee, you can let us know they’ve left via your normal SAFF file by updating columns BD and BE (Employment End Date and Employment End Reason) with their termination details.

    You can also let us know by following the steps below.

    System Steps
    Mercer QuickSuper
    1. Log into Mercer QuickSuper and open the Employees menu, then select View Employees.
    2. Click into the employee’s record, and go to the Fund Memberships tab.
    3. Scroll down and click End Employment.
    4. Fill in the fields for Employment End Date and End Reason.
    5. Click the End Employment button again.
    Mercer Employer Portal
    1. Log into the Mercer Employer Portal, and open the Maintenance menu, then select Member Maintenance.
    2. Use the Search bar to find your employee’s record and select it.
    3. Click the icon of a person in the Action column on the left-hand side.
    4. In the Member Management section which displays the employee’s information, scroll down to the Employment tab.
    5. Fill in the fields for Employment End Date and Employment End Reason, then click Save.
    6. Click Confirm and Send, to update the employee record.

  • How do I add an employee’s self-managed super fund?

    When an employee gives you their self-managed super fund (SMSF) information, we suggest adding it to the system before linking it to their profile. This means if any SMSF details change you can update them in one place without creating duplicate records.

    Adding an SMSF to the system

    System Steps
    Mercer QuickSuper
    1. Log into Mercer QuickSuper and open the Funds menu, then select Create Fund.
    2. Enter the SMSF’s ABN (Australian Business Number), then click Look Up ABN.
    3. When the SMSF details appear, click Next.
      (Note: If the SMSF does not appear, please confirm with the employee that the details they’ve provided you match with what has been registered with the ATO).
    4. Follow the prompts to enter the SMSF details, including, employee details, bank account information and the Electronic Service Address (ESA).
    5. Once complete, click Save.
    Mercer Employer Portal
    1. Log into the Mercer Employer Portal, and open the Maintenance menu, then select Employer Maintenance.
    2. Select your company name and then click the Manage Funds tab.
    3. Scroll down to Manage SMSFs and click Add SMSF.
    4. Enter the SMSF details, including employee details, bank account information and the Electronic Service Address (ESA) and click OK.
    5. Click Save at the bottom left of the page.

    Linking the SMSF to the employee’s profile

    Once you’ve added the SMSF information, you should link it to the employee’s profile by:

    System Steps
    Mercer QuickSuper
    1. Log into Mercer QuickSuper and open the Employees menu, then select View Employees.
    2. Select the employee’s record and head to the Fund Memberships tab.
    3. Click Add Fund Membership.
    4. In the Non-default funds field, enter the SMSF ABN or name and click Search.
    5. Select the SMSF you just created and click Save.
    Mercer Employer Portal
    1. Log into the Mercer Employer Portal, and open the Maintenance menu, then select Member Maintenance.
    2. Use the Search bar to find your employee’s record and select it.
    3. Click the icon of a person in the Action column on the left-hand side.
    4. Scroll down through the employee’s details until you reach the Product Details section, then tick the SMSF field and click Select Fund.
    5. Enter the name of the SMSF you just added.
    6. Click Save, then Confirm and Send to finalise.

  • What should I do with an Electronic Service Address error?

    If you have employees with a self-managed super fund (SMSF), you might get error messages saying the Electronic Service Address (ESA) has rejected the contribution message.

    Here’s what you need to know:

    • This error doesn’t mean the contribution itself was rejected – only the data message (the remittance advice) was rejected by the ESA provider.
    • To fix this, talk to your employee and ask them or their accountant to double-check the ESA details they gave you for their SMSF.
    • If the ESA details are correct, the employee or their accountant should contact their ESA provider to make sure their registration is still active, valid, and up to date.

  • How do I add a user to the QuickSuper or Employer Portal?

    When a new colleague needs access to Mercer QuickSuper or the Mercer Employer Portal, you can set them up yourself – no need to wait for the Employer Support team.

    System Steps
    Mercer QuickSuper
    1. Log into Mercer QuickSuper and open the Administration menu, then select Users.
    2. Select Create User (note: this option only appears if you have permission to edit users – if you don’t have this, please speak to a member of your team with administrative access who can provide you with the required access).
    3. Fill in the new user’s details on the Create New User page. This includes:
      • Entering a username for them – this is what they’ll use to sign in . We recommend using their company email address.
      • Assigning them the relevant permissions (such as uploading contribution files, editing company details etc.) by ticking the appropriate boxes. For more info on these permissions, check the online help available on the page.
    4. When you’ve completed the form, you’ll need to enter your own username and password for security purposes.
    5. Click Save to create the user.


    Once saved, Mercer QuickSuper will automatically email the new user their sign-in details and instructions to get started.
    Mercer Employer Portal
    1. Log into the Mercer Employer Portal, and open the Maintenance menu, then select User Maintenance. (note: depending on your set up, this could be labelled as Maintain Users, User Details, or User Maintenance).
    2. Click Add User.
    3. Fill in the User Account details and click Save.
    4. Enter their contact details and click Save (note: a valid email address is required as the user will receive a login link via their email once you’ve clicked Save).
    5. Set their User Access Level and assign them access to relevant employers.
    6. Adjust their preferences to suit their needs.
    7. Click Save one final time to complete the set up.


    NOTE: After saving, the system may automatically lock their new user account. Click ‘Unlock’ to resolve this.


More information
 

You can find more information on these and other topics in the Mercer QuickSuper Guide and Mercer Employer Portal Guide.

You can also call our Employer Support team on 1800 682 525 (option 4) Monday to Friday, 8am-7pm (AEST/AEDT). If you’re calling from overseas, please call +61 3 8306 0900.
 

Learn more
 

There are a range of resources from Mercer Super and the ATO with more information about payday super.

Mercer can also assist employers with a comprehensive superannuation guarantee compliance review, ensuring businesses understand what is required to meet their obligations and protect the financial wellbeing of their employees. Call our team of specialists on 1800 682 525 (option 4) for further information.
 

Watch a recording of the payday super webinar

What we covered:
 

  • What may change and why
  • Benefits of payday super for employees
  • How to prepare for the changes
  • How Mercer Super is supporting employers with the changes
  • Plus, answers to employer questions.

(Recorded 14 August 2025)

Learn more about superannuation for employers

A man sitting at a desk, with a laptop to his side, while reading from a sheet of paper

How to meet your employer super obligations

Meeting super obligations helps ensure legal compliance, avoid penalties, support employees, and maintain trust.

Watch nowarrow alt
A woman reading from a tablet

Employer forms and documents

Forms and documents you need to manage super for your employees

Learn morearrow alt

Employer support and information

Support and information so you can manage your super obligations

Learn morearrow alt

 

Disclaimer: This material has been prepared by Mercer Superannuation (Australia) Limited (MSAL) ABN 79 004 717 533, Australian Financial Services Licence (AFSL) #235906 (RSE#L0000819). MSAL is the trustee of the Mercer Super Trust ABN 19 905 422 981. MSAL is a wholly owned subsidiary of Mercer Australia Pty Ltd (MAPL) ABN 32 005 315 917. 'Mercer' is a registered trademark of MAPL. 

Before acting on any advice we recommend you obtain your own financial advice and consider the Product Disclosure Statement available at mercersuper.com.au. The product’s Target Market Determination setting out the class of people for whom the product may be suitable can be found at mercersuper.com.au/tmd.

This information is based on information received in good faith from sources we believe to be reliable and accurate. Any reference to legislation reflects our understanding of the legislation and is not a substitute for legal advice. Before making any decision concerning the impact and application of laws to your circumstances, we recommend you obtain your own legal or other appropriate professional advice. No warranty as to the accuracy or completeness of this information is given and no responsibility is accepted by Mercer or any of its related entities for any loss or damage arising from any reliance on the information.

1 Source: https://ministers.treasury.gov.au/ministers/stephen-jones-2022/media-releases/introducing-payday-super

2 Source: https://ministers.treasury.gov.au/ministers/stephen-jones-2022/media-releases/introducing-payday-super

3 Mercer Super Employer Portal is provided to you by SuperChoice Services Pty Limited ABN 78 109 509 739, SuperChoice Services Pty Limited (ACN 109 509 739), Authorised Representative (Number 336522) of PayClear Services Pty Limited (ACN 124 852 320) holder of Australian Financial Services Licence Number 314357. SUPERCHOICESERVICES PTY LTD DUNS NUMBER 75-262-2303. 

4 The QuickSuper service is provided to you by © Westpac Banking Corporation ABN 33 007 457 141 AFSL and Australian credit licence 233714 ("Westpac"), at the request of Mercer Outsourcing (Australia) Pty Ltd (MOAPL) ABN 83 068 908 912, AFSL #411980. Westpac terms and conditions apply to the QuickSuper service which you will be asked to accept.  MOAPL does not recommend, endorse or accept responsibility for this service. MOAPL does not accept liability for any loss or damage caused by use of the QuickSuper service. MOAPL does not receive any commissions from Westpac as a result of employers using this service. 

Issued by Mercer Superannuation (Australia) Limited (MSAL) ABN 79 004 717 533, Australian Financial Services Licence 235906, the trustee of the Mercer Super Trust ABN 19 905 422 981 (‘Mercer Super’).  The trustee has appointed Mercer Outsourcing (Australia) Pty Ltd (MOAPL) ABN 83 068 908 912 AFSL #411980 to provide administration services.

Any advice provided is of a general nature and does not take into account your objectives, financial situation or needs. Before acting on any advice we recommend you obtain your own financial advice and consider the Product Disclosure Statement available at mercersuper.com.au. The product’s Target Market Determination setting out the class of people for whom the product may be suitable can be found at mercersuper.com.au/tmd.

This information is based on information received in good faith from sources we believe to be reliable and accurate. Any reference to legislation reflects our understanding of the legislation and is not a substitute for legal advice. Before making any decision concerning the impact and application of laws to your circumstances, we recommend you obtain your own legal or other appropriate professional advice. No warranty as to the accuracy or completeness of this information is given and no responsibility is accepted by Mercer or any of its related entities for any loss or damage arising from any reliance on the information.

‘MERCER’ is an Australian registered trademark of Mercer (Australia) Pty Ltd ABN 32 005 315 917.

©2026 Marsh. All rights reserved.