PAY DAY SUPER – Starts from 1 July 2026

What employers need to know:

From 1 July 2026 a major change is coming in to the way you pay your employees superannuation. This is known as Payday Super. The ATO will require you to pay your Superannuation Guarantee contributions at the time you pay your wages (instead of quarterly).

You will still be paying 12% superannuation on the employee’s earnings.

Under the new rules, the funds will then need to be received by the super fund within 7 business days of the pay run being completed.

This link here is from the ATO and explains more about Payday Super.

Why the change is important:

The changes are important because they will provide better protection against unpaid superannuation. As an employer you are responsible for your employee’s superannuation payments. The new system is to reduce the unpaid super.

This can also help with cashflow, meaning you are paying smaller amounts and not one lump sump each quarter.

What you need to do now:

First Step – review the requirements and payroll software you are using.

Second Step – start using the system and process you choose before 1 July (START NOW) to that you are prepared and trouble shoot any possible issues.

Third Step – think about cash-flow. Instead of quarterly payments, you are now going to have to start paying this weekly / fortnightly depending on your pay cycles.

Forth Step – check that all of your superannuation details for your employees are up to date. If they are incorrectly the payments will bounce.

The ATO has recently come out with a checklist of items that you should start completing to get ready for the change on 1 July 2026.

Please see here to download the employer checklist

If you cannot use your current accounting software:

There are other options if your current accounting software doesn’t support super payments or if it is too expensive to add on.

1. Commercial clearing houses
   • Quick super – Australian Super Clearing House
   • Super Stream
   • Beam Super
2. Payroll-integrated programs
   • Xero
   • MYOB
   • QuickBooks
   • Easy business (connects to Beam)

We do recommend that you use your current payroll software as this will be the simplest way to complete pay day super.

Start sooner rather then later to get into a routine and manage any hiccups along the way.

Our team are here to support you, if you require assistance, please contact our office.