Payday Super is coming – time to get ready

This update is for business clients who employ staff (including those paying themselves wages and super).

From 1 July 2026, the way superannuation is paid is changing. Instead of paying super quarterly, employers will be required to pay super at the same time as payroll.

While this may sound like a small change, it has practical implications for how payroll and cash flow are managed.

Super payments will move from a quarterly obligation to a real-time process aligned with each pay cycle.

Importantly, contributions will need to reach employees’ super funds within 7 business days of payday. This significantly shortens the window businesses currently have to make super payments.

Payday Super also applies where business owners pay themselves wages and make super guarantee contributions – including where contributions are made to a self-managed super fund.

For most businesses, this won’t change how super is calculated, but it will change how and when it is paid, reported and monitored.

In practice, this is likely to mean:

The ATO will have greater visibility of super payments through payroll reporting, meaning issues are likely to be picked up much earlier than they are today.

One of the more significant changes is timing. Under the current system, super can be paid quarterly. The new system means it will need to be paid progressively throughout the year. This means super will no longer act as a short-term cash flow buffer, and businesses will need to ensure funds are available at each pay run.

If you currently use the Small Business Superannuation Clearing House, be aware this is being phased out. You may need to review how super payments are processed as part of your payroll setup.

Although the change is straightforward in principle, it affects payroll, finance and internal processes.

The good news is that most modern payroll systems are already being updated to handle Payday Super requirements.

However, it is still important to:

Businesses that prepare early are likely to transition smoothly. Those that leave it too late may find the shift disruptive, particularly where systems, workflows or cash flow planning haven’t been reviewed.

Now is a good time to:

If you have any questions or would like to talk through how this applies to your business, please reach out to your usual Accru Harris Orchard contact. The ATO also has some useful resources accessible here.