Payday Super is Coming
From 1 July 2026, a significant change is coming to how employers pay superannuation.
Under the new Payday Super rules, super contributions will need to be paid at the same time as employee wages, rather than quarterly.
This means your current super payment process will need to align with your payroll cycle – whether that’s weekly, fortnightly or monthly.
What’s changing?
Currently, super contributions are generally due quarterly, with set due dates throughout the year.
From 1 July 2026:
- Super must be paid on payday.
- Payments must be received by the super fund within 7 business days of payday.
- Super will be calculated on “qualifying earnings (QE)”, which expands on current definitions.
This is a shift away from a periodic obligation to a real-time compliance requirement, increasing the focus on payroll accuracy and timing.
What this means for your business
While the change may seem straightforward, it will have practical impacts:
More frequent processing – super will need to be calculated and paid with each pay run, rather than once per quarter.
Stricter timing requirements – missing the 7-day window may trigger penalties, even where delays are outside your control.
System and process changes – you may need to review your payroll systems, clearing house arrangements, and internal workflow to ensure they can support the more frequent payments.
Closure of the clearing house – the Small Business Superannuation Clearing House is expected to close from 1 July 2026, meaning businesses will need an alternative solution in place.
Why the change?
Payday Super is designed to:
- Give employees greater visibility over their super
- Reduce unpaid super and improve compliance
- Help employees’ balances grow sooner through earlier contributions
What should you do now?
If you haven’t already started preparing, we recommend:
- Reviewing your payroll software and processes
- Checking how super is calculated and paid each pay run
- Assessing your cashflow, as super will now be paid more frequently
- Ensuring employee and fund data is accurate to avoid processing errors
Importantly, consider bringing forward your June 2026 quarter super payments so they are finalised before your first July payroll, helping you transition cleanly into the new system.
This is a major change to employer obligations, and early preparation will make the transition significantly smoother.
If you would like help reviewing your payroll processes or preparing for Payday Super, contact the team at Lockwood Partners – we’re here to help.