Understanding the New Payday Superannuation Requirements (1 July 2026).

From 1 July 2026, the way employers make superannuation guarantee (SG) contributions will change. The Australian Taxation Office (ATO) has introduced Payday Super. This reform requires employers to pay super at the same time they pay employees’ wages.

This is a significant update to the timing of super payments, and it’s important that your payroll processes and software are prepared well before the new rules commence.

For full details, including eligibility and exceptions, see the ATO’s information on Payday Super. 

Key changes. 

Current requirements. 

Under the existing system, employers can make Super Guarantee payments to an employee’s fund up to 28 days after the end of the quarter. SG can be paid quarterly or more frequently (for example, monthly), and the current quarterly due dates are 28 October, 28 January, 28 April, 28 July. 

From 1 July 2026 

Under the new Payday Super regime, Super Guarantee payments must be paid to an employee’s super fund at the same time as paying qualifying earnings (QE) — that is, on the employee’s payday. 

The payment must be received by the super fund within 7 business days of payday. There are limited exceptions to this 7-day deadline, such as for new employees. 

What you should do now. 

To ensure compliance with the new requirements, we recommend the following steps: 

1. Review your payroll software and processes 

Confirm that your current systems can support on-payday super payments. If updates or changes are required, plan for implementation well in advance of July 2026. 

2. Adjust internal procedures 

Update payroll calendars and workflows to align with the new payment timing, and ensure responsibilities and deadlines within your team are clear. 

3. Seek advice if needed 

If you are unsure how the changes affect your business, or if your current setup requires modification, please contact us! We are here to help. 

4. Review business cashflow. 

Ensure that the business cashflow will allow you to pay the superannuation on time, each payday. If not, you’ll need to put plans in place. 

We’re here to support you. 

These changes will affect all employers with staff and will require planning and preparation. If you have any questions or need assistance reviewing your systems and processes, please get in touch with the Ascent team.