12/08/2026
Since 1 July 2026, employers have been operating under the new Payday Super requirements.
For many businesses, this isn't simply a change to when super is paid – it also means taking a closer look at how payroll is processed, how qualifying earnings are classified and how super payments are managed.
One important rule to know 👇
For qualifying earnings, the super contribution is generally required to reach the employee's super fund within 7 business days of the day the employee is paid.
That means your payroll process needs to allow enough time for the contribution to be processed and cleared by the fund.
And there's more to consider…
Not every payment is treated the same way for Payday Super.
Qualifying earnings can include:
✔️ Ordinary time earnings
✔️ Annual leave
✔️ Long service leave
✔️ Commissions
✔️ Director's fees
✔️ Over-award payments
✔️ Certain salary sacrifice amounts
There are also payments that are not qualifying earnings, so payroll coding and award interpretation remain important.
Employers also need to be aware of how early wage payments, bonuses, commissions, back payments, new employees, changes to super funds and out-of-cycle payments can affect the timing and processing of super.
And importantly, STP reporting now includes both the ordinary earnings amount and the super liability in each STP event.
💡 Our advice to business owners?
Don't wait until something goes wrong.
Review your payroll processes now and make sure:
✔️ Payroll codes are correctly classified
✔️ Super is being initiated promptly
✔️ Your payment solution supports the Payday Super timeframe
✔️ Out-of-cycle payments are being handled correctly
✔️ Your team understands the new requirements
✔️ Late contributions are identified and addressed quickly
The ATO has indicated a practical compliance approach during the first year, but that doesn't mean employers can ignore their obligations. The focus remains on businesses taking reasonable steps to implement Payday Super, correcting errors promptly and working constructively towards compliance.
At IBBS, compliance is more than meeting a deadline.
We stay across changes affecting our clients so we can help businesses understand what is changing, identify what needs to be adjusted and put the right processes in place.
📩 Not sure whether your payroll process is Payday Super ready? Talk to IBBS.
Let's make sure your payroll is not only processed – but processed correctly and compliantly.
Source: Institute of Certified Bookkeepers – July 2026 Best Practice Bookkeeping update.