From 1 July 2026, employers will need to pay employee superannuation guarantee contributions closer to payday.
The obligation to pay super is not new. What is changing is the timing.
Instead of paying super quarterly, employers will generally need to ensure super contributions reach an employee’s super fund within seven business days of payday.
This is a significant change for businesses that currently manage super as a quarterly payment. From July 2026, each pay run will also become a super payment cycle.
The change is designed to reduce unpaid super and make sure employees receive contributions to their retirement savings closer to when they are paid.
For employers, the main impact will be on payroll systems, cash flow and internal processes.
In practice, businesses may need to review:
• How payroll is currently processed
• Whether payroll software is ready for Payday Super
• How super payments are approved and tracked
• How rejected or returned super contributions are managed
• Whether cash flow forecasts allow for super to leave the business more regularly
Late super payments can lead to additional costs, including the Superannuation Guarantee Charge, interest and penalties. This makes it important for employers to have a reliable process in place before the new rules begin.
The timing of the change may also create a transition issue. The final quarterly super payment for the April to June 2026 quarter will fall close to the start of the new Payday Super rules. Businesses may need to consider their payment timing so they begin the new system with a clear position.
Employers that currently use the ATO Small Business Super Clearing House should also be aware that this service is expected to close on 30 June 2026. If your business uses this service, you will need to move to another super payment option before Payday Super starts.
Before 1 July 2026, it may be worth reviewing your payroll setup, employee onboarding process, super payment method and cash flow planning.
Preparing early can help reduce the risk of missed payments, rejected contributions and unnecessary penalties.
If you have questions or concerns, please do not hesitate to contact our office to speak to one of our team.
If you have questions, please do not hesitate to contact our office to speak to one of our team.
