Payday Super Is Nearly Here

From 1 July 2026, Australia’s superannuation system is changing to payday super — meaning employers will need to pay super at the same time as wages, instead of quarterly. The change aims to reduce unpaid super and help employees grow retirement savings faster.

With only one quarterly super payment left before the change (the March quarter, due 28 April), now is the perfect moment for businesses to prepare. These changes are complex, and will impact cashflow for most businesses.

What’s Changing?

• Super must be paid on payday, not every three months. Employers will have seven business days for the payment to reach the super fund.

• Super will be calculated using Qualifying Earnings (QE), which expands the current definition of Ordinary Times Earnings.

Employers will need to review each payroll code in their payroll software to determine if the amount fits within the new QE definition.

• Qualifying earnings and the related superannuation liability will be required to be reported through STP.

• Late payments of superannuation will now be tax deductible, but associated interest and penalties are still non-deductible.

• Superannuation Guarantee Charge statements will be replaced with Voluntary Disclosure Statements.

• The ATO has increased the administrative charge on Superannuation Guarantee shortfalls if super is not paid on time and a VDS not lodged, as well as late payment penalties if an SG notice of assessment is issued and unpaid within a certain amount of time.

• The ATO Small Business Superannuation Clearing house will close.

Why Act Now?

Taking the next step:

• Avoid last minute system changes when the new rules begin.

• Assess payroll processes before payday super becomes mandatory.

• Smooth the transition by aligning the April payment cycle with upcoming weekly/fortnightly/monthly super requirements.

• Reduce compliance risk, as the ATO will closely monitor timely payments under the new framework.

How Can The Macro Group Help You Stay Ahead?

Macro Group can make your transition to payday super simple and stress free. We’ll help you get ready before 1 July 2026 and set you up for the new rules.

We can assist with:

• Reviewing your payroll system

• Checking employee super details

• Coordinating with your software or clearing house

• Planning for cashflow impact

Smooth, compliant, and ready for July — that’s our goal.

The Macro Group Team

Date: 09/03/2026

The Macro Group Limited AFSL: 485843 Tax Agent Number 24 76 5236.

The information in this article contains general information only. We have not taken into consideration any of your personal objectives, financial situation or needs. Before taking any action, you should consider whether the general advice contained in this communication is appropriate to you having regard to your circumstances and needs and seek appropriate professional advice if you think you need it. We recommend that you consult a licensed or authorised financial adviser if you require financial advice that takes into account your personal circumstances