Payday Super: What employers need to know

From 1 July 2026, Australian employers must comply with the new Payday Super requirements, changing the way Superannuation Guarantee (SG) contributions are paid.

Under the new legislation, employers are required to pay their employee’s Superannuation Guarantee at the same time as their salary and wages, replacing the previous quarterly payment schedule. For the 2027 Financial Year the Super Guarantee rate remains 12%, but it will now be calculated on qualifying earnings rather than ordinary time earnings.

What’s changing?

Key changes include:

• Super must be paid with every pay run instead of quarterly.

• Super is calculated on qualifying earnings, which includes ordinary time earnings, commissions, salary sacrifice contributions and other amounts currently included in salary and wages for super purposes.

• Employers must report both qualifying earnings and super liability through Single Touch Payroll (STP).

• The Small Business Superannuation Clearing House (SBSCH) has closed, so businesses should ensure they have an alternative super payment solution in place.

• New compliance rules, penalties and late payment provisions have also been introduced.

Why the change?

The Australian Taxation Office (ATO) introduced Payday Super to help reduce unpaid super, improve compliance and ensure employees receive their super contributions sooner. Paying super alongside wages also gives the ATO earlier visibility of unpaid or late contributions, allowing issues to be identified and resolved more quickly.

What should employers do now?

If you haven't already, now is the time to:

• Review your payroll software and super payment processes.

• Confirm employee super fund details are current and accurate.

• Ensure your payroll system can process super payments each payday, as penalties apply for late contributions.

For further information, please head to the Australian Tax Office page on Payday Super.

Need assistance preparing your business for Payday Super? Contact our office on 07 5575 1333, we're here to help you navigate the changes and ensure your payroll processes are ready for the new requirements.

REF: Australian Taxation Office, Media Center, 30 May 2026