22/05/2026
From 1 July 2026, significant changes are coming to how employers pay superannuation for their employees.
Under the new “Payday Super” rules, employers will be required to pay employees’ super guarantee contributions at the same time as each payday, rather than quarterly.
Super payments will need to be received by the employee’s super fund within 7 business days of payday to avoid penalties.
What this means for employers:
• More frequent super payments
• Potential cash flow impacts
• Changes to payroll and reporting processes
• Additional reporting requirements through STP and SuperStream
Employers should start preparing now by:
• Reviewing payroll and super payment processes
• Ensuring employee super fund details are up to date
• Planning for multiple super payments in July 2026, including:
• the April–June quarterly super payment due by 28 July 2026, and
• super payments for each payday from 1 July onwards
The ATO has released checklists, fact sheets and guidance to help you prepare for the transition.
These are available here: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/payday-super-resources. Alternatively, go to ato.gov.au and search QC106087.
Planning ahead now will help ensure a smooth transition and reduce the risk of penalties.
Should you need any assistance with these matters please don’t hesitate to let us know.
Resources to help you understand and get ready for Payday Super (starting 1 July 2026).