In short: Super every payday – not every quarter.
From 1 July 2026, employers will need to pay their employees’ superannuation at the same time as wages, instead of quarterly.
That means every time you run payroll, your employees’ super will also need to be paid into their funds… not three months later.
Same money, just sooner.
This Isn’t a New Expense, It’s a Timing Shift
The amount of super you pay isn’t changing… what IS changing is when you need to pay it.
Right now, businesses have the benefit of:
- Holding onto the cash for the whole quarter before it’s due, or
- Building up the funds across three months to pay at the end.
From 1 July 2026, that buffer disappears. You will need to pay super with each pay run instead of quarterly.
There may be short-term cash flow pain, but a little planning goes a long way. Remember in July you will have the quarterly SGC payment due and the new Payday Super amounts.
What’s Actually Changing?
Here’s what the Treasury Laws Amendment (Payday Superannuation) Bill 2025 and related legislation will bring in:
- Super must be received by the fund within seven business days of payday.
- “Qualifying earnings” will replace “salary and wages” as the definition of what attracts super.
- The ATO’s Small Business Superannuation Clearing House (SBSCH) will be decommissioned from 1 July 2026.
- Super funds will have less time to allocate contributions (down from 20 business days to just 3).
- The maximum contribution base will move from quarterly to annual.
- Penalties will tighten: late or missed payments will accrue daily interest, plus administrative penalties.
- The ATO will use Single Touch Payroll (STP) data to identify non-compliance in real time.
The goal? To close the “super gap” (the billions of dollars in unpaid or delayed super for individuals across Australia) and help employees grow their retirement savings faster.
Our Take …
Payday Super might sound like extra admin, but it’s really a cash-flow shift, not a new cost.
Once you adjust your systems and mindset, it’ll become just another part of your payroll routine, and your employees will benefit from seeing their super grow sooner.
If you’re unsure or need some assistance with payroll setup, reach out. Activ8 will be more than happy to assist.