Payday Super: What Employers Need to Know Before July 2026

The way superannuation is paid in Australia is about to change.  If you’re an employer, it’s time to start preparing!

 

It is proposed that from 1 July 2026, employers will be required to pay super at the same time they pay salary and wages. This reform, known as Payday Super, is designed to improve retirement outcomes for workers by ensuring super contributions are made more frequently and consistently.

 

What Is Payday Super?

Currently, employers are required to pay super quarterly. Under Payday Super, contributions will need to be paid on or before each payday, aligning with payroll cycles.

This means:

• Super payments become part of your regular payroll process.
• Business will need to ensure they have sufficient cashflow to manage this significant change.
• Employees can track their super more easily and benefit from more frequent compounding.
• The ATO will be able to quickly assess non payment of super obligations and take action.

While Payday Super is part of the government’s announced reform agenda, it is not yet legislated. Employers should keep an eye on updates as the legislation progresses through Parliament.

Why the Change?

The government estimates that more frequent payments could boost retirement savings by reducing the time super sits unpaid. It also aims to reduce the risk of unpaid super, which currently affects many workers, particularly those in casual or part-time roles.

 

What Employers Should Do Now

While the change doesn’t kick in until July 2026, early preparation will make the transition smoother. Here’s how to get ahead:

• Review your payroll systems: Ensure your software can handle super payments per pay cycle.
• Budget for cash flow changes: More frequent payments may impact your short-term cash flow.
• Stay informed: The ATO is expected to release further guidance closer to the rollout date.

 

How Macro Group Can Help

We’re already working with clients to prepare for Payday Super. Whether you’re running payroll weekly, fortnightly, or monthly, we can help you:

• Assess your current systems
• Plan for compliance
• Forecast your cashflow
• Avoid last-minute stress

If you’d like to chat about how this change affects your business, reach out to the Macro team. We’re here to help.

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Date: 2 September 2025

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.