A major payroll change is coming — but it is highly preparable. General information only.
From 1 July 2026, employers will generally need to pay superannuation at the same time as wages instead of quarterly.
This shift affects payroll systems, cash flow timing, and super payment processes — but businesses that prepare early will transition smoothly.
Payday Super means employee super is paid each payday instead of quarterly.
It simply aligns super with payroll.
The total super cost does not change — only the timing does. Instead of large quarterly payments, businesses will make smaller, regular payments throughout the year. This improves transparency but reduces cash-flow flexibility.
Super must generally be received by the fund within 7 business days of payday.
This means payroll processing needs to be faster, more accurate, and well-organised.
The biggest adjustment is timing.
Businesses that previously used quarterly super payments as a cash buffer will now need stronger day-to-day cash flow discipline.
Payday Super is primarily a timing and systems change, not a cost increase.
Businesses that prepare early will experience a smooth transition and stronger payroll discipline overall.