If you employ staff, one of the biggest changes to hit your business in years is coming on 1 July 2026. It’s called Payday Super, and it fundamentally changes how and when you pay superannuation.
Under the current rules, you have up to 28 days after the end of each quarter to pay super. That’s about to end. From 1 July, you will need to pay super at the same time as wages, with contributions reaching your employees’ super funds within seven business days of each payday.
The total amount you owe does not change. But the timing, the systems, the compliance rules, and the consequences of getting it wrong all do. Here are the six key areas you need to understand.
- Cash flow will be affected
- Your payroll system needs to keep up
- The ATO’s free clearing house is closing
- The penalties are tougher
- How super is calculated is changing
- Directors face greater personal risk
What You Should Do Now
The 1 July 2026 deadline is firm, and the businesses that prepare early will transition smoothly. Those that don’t, risk cash flow surprises, system failures, and penalties that are far more punishing than under the current rules.
We recommend every business take these steps now: model the cash flow impact of per-payday super payments, confirm your payroll system is ready, migrate off the Small Business Superannuation Clearing House if you use it, and review your employee pay structures for any calculation changes.
Review the Payday Super diagram below to see how it will change for your business.
If you would like help preparing for Payday Super, we are here for you. Whether it is a cash flow forecast, a payroll review, or simply a conversation about what these changes mean for your specific situation, reach out to your Client Manager on (07) 4052 0800. A small investment of time now will save you from a much bigger headache later.
Eve Burgstaller
Client Accountant