From 1 July 2026, the way employers pay superannuation is changing. Super will need to be paid at the same time as wages, instead of quarterly. This reform is commonly referred to as “payday super.”
You don’t need to wait until 1 July – you can start now!
Below are the three key things employers need to know.
Key Timing & Deadline
What to Pay
Super is calculated at 12% of an employee’s “qualifying earnings,” which is a new concept that includes Ordinary Time Earnings (OTE), comissions paid, salary sacrifice amounts, and earnings paid to workers who fall under the expanded defintion of employee, including contractors paid mainly for their labour.
When paying super, you must:
- ensure all SG contributions are received by, and can be allocated by, your eligible employees’ super funds within 7 business days after payday (unless longer applies)
- calculate super from qualifying earnings
- report qualifying earnings and super liability in your Single Touch Payroll (STP)-enabled software.
Make your final quarterly payment by 28 July 2026
- Remember you won’t be able to use the SBSCH for any payments on or after 1 July 2026.
- There is no late payment offset available for this quarter.
Payroll Systems and Cash Flow Will Need Reviewing
While the SG rate itself is not changing, timing is. Businesses that currently rely on quarterly payments will need to factor super into regular payroll cash flow.
Payroll systems, clearing houses, and internal processes may need updating to ensure super is paid correctly and on time.
You can find the ATO Payday Super checklist here: Payday Super checklist for employers.
FInal Tip: Don't wait, start now!
We recommend employers start paying super on payday early, to iron out any potential glitches, before the start date of 1 July 2026. If you’d like help reviewing your systems or preparing for the change, please contact our office.
