Payday super – what changes from 1 July 2026
From 1 July 2026, super must be paid at the same time as wages — instead of quarterly.
This means moving from one payment per quarter to paying super every payroll cycle: weekly, fortnightly, or monthly.
Super is only considered paid when it reaches the employee’s fund — not when the payment is submitted.
What this means for your business
Super becomes part of each pay run. This requires:
- paying super every payroll cycle
- ensuring payments reach the fund on time
Timing and processing speed now matter as much as the calculation.
What to check before July
Start by reviewing your current setup. Make sure:
- all employees are correctly set up in your payroll system
- super fund details are complete (fund name, USI, member number)
- the correct super rate is applied
Missing or incorrect details can cause payments to fail.
Run a test payment
Do not wait until the changes apply. Process a real super payment through your current system and check:
- whether the payment goes through without errors
- how long it takes to reach the fund
- whether there are delays or manual steps involved
Any issues should be resolved before the new timing applies.
Review how you pay super
Look at your current payment method or clearing house. Check:
- whether it will still be available after 1 July 2026
- how long payments take to process
- whether it integrates properly with your payroll system
Delays at this stage will affect compliance.
Plan for cash flow
Super will need to be funded every time you run payroll. This means:
- identifying your payroll cycle
- estimating super per pay run
- ensuring funds are available at each cycle
If needed, this may require changes to how you manage incoming payments.
Set an internal process
Do not rely on official deadlines. Set a rule to process super shortly after each pay run and assign responsibility clearly.
This reduces delays and lowers compliance risk.
Final note
Payday Super changes when super is paid — not how it is calculated. The main adjustment is timing. Testing your process before July makes the transition easier.