BIG CHANGES TO SUPERANNUATION – PAYDAY SUPER STARTS 1 JULY 2026

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From 1 July 2026, the way employers pay superannuation will change significantly with the introduction of “Payday Super.” This reform aims to ensure employees receive their super contributions at the same time as their salary or wages.

These changes will require employers to update their payroll and superannuation processes to remain compliant.

What Is Payday Super?

Currently, employers are required to pay Superannuation Guarantee (SG) contributions quarterly.

From 1 July 2026, employers will need to pay super at the same time they pay their employees. This means super contributions must be processed on or before each pay day rather than once per quarter.

Why the Change?

The Australian Government is introducing Payday Super to:

  • Ensure employees receive their super contributions sooner

  • Reduce unpaid super

  • Improve transparency and tracking of super payments

  • Strengthen the retirement savings system

What This Means for Employers

Businesses will need to prepare for several operational changes, including:

  • Updating payroll systems to process super with each pay run

  • Ensuring sufficient cash flow to meet more frequent super payments

  • Reviewing SuperStream clearing house arrangements

  • Confirming employee super fund details are accurate

While SuperStream will continue to be used, it will need to operate in a way that supports more frequent reporting and payments.

What You Should Do Now

Although the changes start from 1 July 2026, preparation should begin early.

We recommend employers:

  • Review their payroll software capability

  • Speak with their payroll provider or clearing house

  • Check employee super fund information

  • Plan for cash flow adjustments

Early preparation will help ensure a smooth transition and avoid compliance issues.

If you have any questions or require assistance in navigating these changes, please do not hesitate to contact our office on (02) 8543 6800.