If you haven’t heard much about Payday Super, this is a good starting point.
Put simply, Payday Super is about paying super on payday. So, if you’re an employer, from 1 July 2026 you’ll pay your super guarantee obligations at the same time as salary and wages.
Although not yet law, there’s steps you can take now so you can get ahead of the changes and put yourself in the best position to be ready for 1 July. These include:
- Start making your super payments more frequently. You may currently pay your employees their super every quarter, but you can switch now to make these payments weekly, fortnightly or monthly.
- Check your employees’ super funds details are up to date. An easy way to tell if you need to make updates is if you’re receiving error messages about rejected contributions. Keeping accurate records now will save you time down the track.
- Review your internal governance and assurance processes around super reporting. Good payroll governance helps your business run smoothly.
- Start looking for alternatives if you’re currently using the ATO’s Small Business Super Clearing House, as this will close (there’s more detail about this further in our newsletter).
- Finally, look at your cash flow to understand how moving to paying super more frequently will affect your business.
We know the challenges that small business face, and we’re working closely with tax professionals, digital service providers and super funds to help prepare small business employers for the 1 July start date.
You’ll see and hear more from me over the coming months, and as the 1 July 2026 start date isn’t that far away, I encourage you to take the time to check how we can help you to start getting ready.
To see what’s new:
- visit Payday Super for all the latest information
- follow me on LinkedIn
Last updated 3 November 2025
QC105804 – Deputy Commissioner, Emma Rosenzweig talks Payday Super | Australian Taxation Office