Payday Super is now law and applies from 1 July 2026. It changes the rhythm of employer super payments: instead of treating super as a quarterly compliance task, employers need payroll, cash flow and super processing to work together each pay run.
From quarterly to pay-cycle thinking
Under Payday Super, contributions generally need to be received by the employee’s super fund, with enough information to allocate the payment, within seven business days after payday. Employers should allow for clearing house and software processing time.
Out-of-cycle payments
Irregular payments, such as commissions, back pay, advances, salary sacrifice amounts or relevant allowances, can make compliance more complex. These items should be mapped in payroll so qualifying earnings are identified and super is calculated correctly.
Why preparation matters
Because super will sit closer to each payroll cycle, small process gaps can become cash-flow or compliance issues quickly. A payroll software and cash-flow review now can make the transition smoother.
Source: ATO – About Payday Super; payment deadlines for Payday Super.
We’re here to help—no jargon, no pressure, just honest advice.
Book a free 30-minute consultation to review your tax position for 2024-2025. We’ll look at your situation, identify opportunities, and build a plan that works for you.
