Preparing for payday super from 1 July 2026
What is Payday Super?
Under the proposed Payday Super rules, employers will be required to pay employee superannuation contributions each payday, rather than quarterly.
The changes are designed to improve the visibility and timeliness of superannuation payments for employees, while helping reduce unpaid super across Australia.
For employers
The ATO has recently started emailing employers regarding Payday Super. If you have received correspondence from the ATO, it is important not to ignore it and to start preparing now.
Holmans recommends two key actions ahead of 30 June 2026:
- Start paying superannuation each payday now — this allows time to adjust payroll systems and internal processes before the new requirements commence.
- Pay the final quarterly super payment prior to 30 June 2026 — this may help avoid mismatching superannuation payments against the relevant payroll periods as the system transitions to payday reporting.
Employers should also ensure employee superannuation details are current and accurate prior to year end.
Further information is available via the ATO Payday Super page.
For employees
For employees, Payday Super means superannuation contributions will be received more regularly instead of waiting until the end of each quarter.
This provides greater visibility over employer super obligations and allows super balances to begin earning investment returns sooner.
Your employer may contact you prior to year end to reconfirm your nominated superannuation fund details. Other than this, no action is generally required from employees.
Preparing now can make the transition easier
While Payday Super is still approaching, businesses that begin adjusting processes early are likely to experience a smoother transition when the changes take effect.
If you have questions about how Payday Super may affect your business, payroll systems or reporting obligations, please contact the team at Holmans.
Further information:
Disclaimer: This article contains general information only. Regrettably, no responsibility can be accepted for errors, omissions or possible misleading statements or for any action taken as a result of any material in this guide. It is not designed to be a substitute for professional advice, as such a brief guide cannot hope to cover all circumstances and conditions applying to the law as it relates to these items.
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