04/03/2026
You have more than likely seen the recent news about Payday Super. These changes will come into effect from 1 July 2026, and employers should begin preparing now.
Some of the key changes include:
• Superannuation contributions must be paid within 7 business days of each payday. To meet this requirement, super payments should be processed on the same day that wages are paid.
• Changes to late payment reporting requirements and penalties.
• The definition of earnings will change with the introduction of Qualifying Earnings (QE), replacing Ordinary Time Earnings (OTE). This broadens the base used to calculate Superannuation Guarantee Contributions (SGC). For example, SGC will be payable on all commissions.
If you are unsure how these changes may impact your business, you can visit the ATO website or Xero’s Small Business Resources for more information.
There are also several free webinars available for employers who want to learn more about the upcoming changes, for example, on the ATO or Xero websites. Xero has an upcoming webinar scheduled for Thursday, 19 March 2026 (link below).
Alternatively, if you are a client of ours, please get in touch with us for information specific to your situation. If you are not currently a client, you can book a free discovery meeting with us on our website to learn more about how we can support you and your business.
Key things you can do as an employer:
1. Get to know what’s changing and understand how the new requirements might affect your business.
2. Review your payroll systems and processes to ensure you are ready for the changes.
3. Reach out for help if you require further information or guidance specific to your situation.
Links -
ATO: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/about-payday-super
XERO: https://www.xero.com/au/initiative/payday-super/
XERO Auto Super course coming up on Thursday, 19 March 2026 (includes information about the changes): https://learning.central.xero.com/student/page/4887-get-ready-for-payday-super-with-auto-super-au