By Deputy Commissioner Emma Rosenzweig
Last updated: 4 December 2025
As we head into a new year, Australia’s superannuation system is also preparing for a major change. From 1 July 2026, Payday Super will be introduced, bringing a generational shift in how and when employers pay superannuation contributions.
If you’re an employer and haven’t yet heard about Payday Super, now is the time to start preparing. Making changes early will help ensure a smooth transition and reduce compliance risks down the track.
What Is Payday Super?
Put simply, Payday Super means paying super at the same time as salary and wages.
Whether you pay employees weekly, fortnightly, or monthly, super contributions will need to be made on each payday rather than quarterly. For employers already paying super on payday, there will be little change. For others, this represents a significant shift in payroll and cash flow management.
Under the new rules:
- Super contributions must be received by employees’ super funds within 7 business days of payday
- For new employees or first-time payments to a new fund, employers will have up to 20 business days for the initial contribution
Changes to Super Calculations and Reporting
Payday Super also introduces updates to how super is calculated and reported.
Super calculation
Super will be calculated at 12% of qualifying earnings (QE). This new term includes:
- Ordinary time earnings
- Salary sacrifice contributions
- Payments to extended definition employees, such as contractors paid mainly for their labour
For most employers, this change will not increase the total amount of super paid, but it does clarify what earnings are included.
Reporting requirements
Employers will need to report qualifying earnings and super liabilities through Single Touch Payroll (STP). Payroll providers and super funds are updating their systems to support these changes, including clearer error messages when contributions are rejected.
How Employers Can Prepare Now
Preparing for Payday Super is much like preparing for the holidays—you don’t want to leave it until the last minute. There are several practical steps employers can take today:
- Start paying super more frequently, such as weekly, fortnightly, or monthly, instead of quarterly
- Check employee super fund details and monitor any error messages from rejected contributions
- Review internal governance and assurance processes for super reporting
- Plan for alternatives if you currently use the ATO’s Small Business Superannuation Clearing House, which will close from 1 July 2026
- Review your cash flow to understand the impact of more frequent super payments
- Speak with your tax professional or payroll provider to ensure your systems and processes are ready
Looking Ahead
Payday Super represents a significant improvement in how superannuation is delivered to employees, helping ensure contributions are paid accurately and on time. While the changes won’t take effect until July 2026, early preparation will make compliance simpler and reduce the risk of disruption to your business.
Now is the perfect time to review your payroll processes and start planning for the future of super.
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