Employer Superannuation Changes: Preparing for Payday Super

Act Now to Prepare for Payday Super

While Payday Super is due to officially commence on 1 July 2026, employers affected by the new rules should begin preparing now.

Holmans recommends that all employers start applying the new Payday Super approach before 1 July 2026 so that any systems, processes and cash-flow impacts can be managed well before the rules become mandatory.

What is changing?

Payday Super changes how and when employers must pay employee superannuation guarantee contributions.

From 1 July 2026, employers will be required to pay employees’ super guarantee on payday, rather than quarterly.

This means super contributions must be paid whenever employees are paid — whether that is weekly, fortnightly or monthly.

Under the new rules:

  • Super guarantee will be calculated at 12% of an employee’s qualifying earnings (QE).
  • Qualifying earnings bring together ordinary time earnings (OTE) and certain other payments into a single definition.
  • Super contributions must be paid to the employee’s super fund on payday.
  • The contribution must be received by the super fund within 7 business days of the pay run, unless an extended timeframe applies (for example for new employees).

Closure of the ATO Superannuation Clearing House

The ATO Small Business Superannuation Clearing House will close on 30 June 2026.

Employers currently using the ATO clearing house will therefore need to transition to an alternative clearing house provider.

More information about the closure can be found here:
ATO Small Business Superannuation Clearing House

What employers should do now

Holmans recommends that businesses begin preparing now by taking the following steps:

  • Check employee superannuation details
    Ensure each employee’s superannuation fund details are current and recorded correctly.
  • Confirm your payroll software is compliant
    Check that your payroll or accounting software is STP and SuperStream compliant and that it will support Payday Super requirements. If unsure, speak with your bookkeeper or software provider.
  • Choose a new clearing house if required
    If you are currently using the ATO clearing house, you will need to move to an alternative provider.
  • Begin paying super each pay run
    Holmans recommends transitioning to Payday Super payments before 30 June 2026. This allows your business time to understand the cash-flow impact, ensure payroll systems are working correctly and resolve any administrative issues before penalties apply.
  • Ensure super details are obtained for new employees
    Employers should ensure they have valid superannuation fund details on file for all new employees. Where employees do not provide fund details, a Stapled Super Fund may need to be used. Holmans’ general preference is to ensure super details are provided before employment commences where possible.

A list of SuperStream-certified clearing houses can be found here:
SuperStream Certified Product Register

What happens if employers do not comply?

The consequences of failing to comply with Payday Super requirements can be complex and costly.

These changes have been introduced to ensure that employees receive their superannuation contributions on time.

The ATO will use Payday Super reporting data to identify non-compliance quickly and move into review and enforcement where required.

For most businesses, it will be far simpler to prepare early and ensure systems are ready before 1 July 2026.

Where can I find more information?

You can also speak with your bookkeeper, payroll provider or software provider.

Need help preparing for Payday Super?

If you would like assistance reviewing your payroll systems, clearing house arrangements or superannuation processes, Holmans can help.

Please contact the Holmans team to discuss how your business can prepare for Payday Super before the 1 July 2026 deadline.

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.

RECENT NEWS

CATEGORIES

AUTHOR

Wayne Staal - Holmans Chartered Accountant

Wayne Staal

Principal/Director of Holmans.
Skills include accounting and taxation, taxation minimisation, business improvement, client management, compliance requirements.

Specialist in Small to Medium Businesses and High Net Worth Individuals (Health Professionals and Professional Sportspersons). I like to guide people through the maze of complexity that is accounting and tax with good planning, forecasting and plain language. Once the compliance obligations are under control, I then like to help the owners improve the business bottom line.

Need assistance and want to know more?
Contact Holmans today;

Holmans Noosa: (07) 5430 7600 or email info@holmans.com.au
Holmans Maroochydore: (07) 5451 6888 or email infohm@holmans.com.au

“Holmans have been our accountants for nearly a decade and have always been wonderful to work with.”

Craving better service?

Start Today
Holmans - Client testimonial