
Important Update for All Employers β Payday Super Starts 1 July 2026
π’ Important Update for All Employers β Payday Super Starts 1 July 2026
The Australian Government has finalised Payday Super reforms, which will significantly change employer superannuation obligations from 1 July 2026.
Super will no longer be paid quarterly β it must be paid every time employees are paid.
These changes are designed to improve employee retirement outcomes but will also increase employer compliance responsibilities.
β What This Means for Your Business
1οΈβ£ Super Must Be Paid Every Payday
Whatever your payroll cycle is β weekly, fortnightly, or monthly β super must be paid at the same time.
Quarterly payments will be removed.
2οΈβ£ Your Payroll System Will Need Updating
SG calculations will shift to a payday basis.
Before July 2026, you will need to ensure your:
Payroll software
Super clearing house
Internal processes
are set up for more frequent payments.
3οΈβ£ Penalties Will Apply for Late Payments
Under these new rules, late or missed super contributions may lead to:
The SG Charge (which is non-deductible)
Interest and penalties
Possible ATO compliance action
So timely payments will become even more important.
4οΈβ£ Cash-Flow Planning Will Change
Because super will be paid more frequently, your business cash flow may need adjusting.
This is especially important for businesses with weekly or fortnightly payroll cycles.
β What You Should Do Before 1 July 2026
To be fully prepared, I recommend:
Reviewing your payroll system early
Planning for new cash-flow requirements
Ensuring your bookkeeper/payroll staff understand the new process
Staying up to date as the ATO releases technical guidance
I will continue to monitor updates and assist you throughout the transition.
β In Summary
From 1 July 2026, employers must pay super every payday, not quarterly.
Itβs important to start planning now so your business remains compliant and avoids penalties.
#ATO Super Claim #Australia Super Claim #ATO Tax #GST Tax