Payday Super

Payday super will commence from 1 July 2026.

What does this mean for employers?

• • There is no transitional period for the change so all new regulations will need to be followed in full from 1 July 2026

• • Super contributions will need to be received by the employee’s superfund within 7 business days of payday
    
    • • You will need to factor in any processing time for the super clearing account used, so effectively this means that super needs to be paid the same day as the wages
    • • There are exceptions for
        
        • • New employees (extended to 20 business days)
        • • “Out-of-cycle” earnings (due with the next regular payment of super)

• • The ATO small business clearing house will be retired from 1 July 2026, realistically meaning that using your payroll software to lodge/pay super is the best option

What should be done before 1 July 2026?

• • Ensure that your current super payment method is compatible with payday super
    
    • • If for example you are using the ATO small business clearing house you will need to implement the change before 30 June 2026 and ensure it is operating correctly

• • Review cashflow planning to factor in the increased regularity of superannuation payments

• • Ensure employee data and super details are accurate

• • Ensure there are no validation errors (or correct any errors) in the system intended for use from 1 July 2026.

If you would like any assistance reviewing your current system, or preparing for the changes please reach out to the team.

– James Davis

9 February 2026

This article is compiled as a helpful guide for your private information and is subject to copyright. We suggest that you do not act solely on the basis of material contained in this article because items are of general nature only and may be liable to misinterpretation in particular circumstances. We recommend that our advice be sought before acting on any of these crucial areas.