Payday Super is Changing – What Employers Need to Know Before 1 July 2026
Superannuation is changing again - and this one is a big shift for employers.
From 1 July 2026, super will need to be paid at the same time as wages, instead of quarterly. This change is known as Payday Super.
You don’t need to take action just yet, but it’s important to understand what’s coming so you can be prepared.
What is Payday Super?
Under the new rules, employers will be required to pay super each pay cycle, rather than once every quarter.
The super rate stays the same at 12%.
What’s changing is when it must be paid.
The aim is to reduce late or unpaid super and make sure employees receive their entitlements sooner.
When does it start?
Payday Super starts on 1 July 2026 and will apply to all employers, regardless of size.
How will it work?
From 1 July 2026:
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Super must be paid within 7 business days of paying wages
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Super is considered paid when the employee’s fund receives it and can allocate it - not when it leaves your bank
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The rules apply to employees, and in some cases contractors engaged mainly for their labour
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For new employees, employers will have up to 20 business days to make the first super payment
This is a significant change from the current quarterly system and will place more reliance on payroll systems and clearing house turnaround times.
Why does this matter?
The ATO is also tightening how late super is handled.
If super is paid late:
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Interest and penalties may apply
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Penalties can be reduced or even waived if issues are identified early and voluntarily disclosed
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Ongoing or repeated late payments are likely to attract closer attention and higher penalties
In short - good systems and early action will matter more than ever.
What should employers be doing now?
You don’t need to change your payment schedule yet, but now is a good time to start preparing by:
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Reviewing your payroll and super clearing house setup
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Checking how long super payments currently take to reach employee funds
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Making sure your onboarding process for new employees is up to date
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Thinking ahead about cash flow impacts when super is paid alongside wages
How we can help
If you’re unsure how this might affect your business, or you’d like help reviewing your current setup, get in touch with our team - we’re here to help you work through it.
