From 1 July 2026, the way employers pay super is changing.
Under the new Payday Super rules, Super Guarantee (SG) contributions will generally need to be paid within seven (7) business days of paying salary and wages, rather than quarterly.
While July may feel a way off, there are several things you can do now to prepare and avoid unnecessary stress later.
What is changing (in simple terms)
- Super will be due within seven (7) business days of each pay run in most cases
- Super will be calculated on Qualifying Earnings (QE), which for most employers will be the same as OTE, but specifically includes salary sacrifice and all commissions
- Super is only considered ‘paid’ when both the money and the required data have been successfully allocated to the employee’s super fund
Your Payday Super preparation checklist
Between now and 1 July, you should be reviewing the following areas:
March
Prepare you business and review cashflow
- Understand how paying super with each payroll cycle will impact your business
April – June
Ensure you will be ready
- Payroll systems – confirm your payroll software can support Payday Super
- Super payment processes – ensure payments and data are being sent correctly so contributions can be allocated on time
- Clearing house arrangements – review whether your current solution remains suitable
July
Payday super starts
The ATO has published a practical checklist to help employers get ready.
Why acting early matters
The ATO has indicated that employers who act in good faith, attempt to pay on time, and promptly fix errors will be viewed more favourably in the early stages of Payday Super.
Getting your systems and processes ready now will make the transition far smoother.