PAYDAY SUPER STARTS 1 JULY 2026 – Planning guides

From 1 July 2026, super contributions will need to be paid at the same time as wages.

The current quarterly super payment system will be removed. In practical terms, this means:

Super will no longer be something you can pay later in the quarter
Each pay run will need to include a super payment
Late payments can trigger penalties much sooner than under the current rules

For many businesses, this isn’t just a technical change — it’s a cash flow and payroll process change. Businesses are most likely to be impacted if they:

Currently pay super quarterly
Run weekly or fortnightly payroll
Rely on manual payroll or manual super payments
Operate with tight or seasonal cash flow

The good news is there’s still time to prepare, but it’s something that should be reviewed well before July 2026, rather than rushed at the last minute.

Payday Super checklist for employers - ATO

Use this checklist to get ready for Payday Super, which starts 1 July 2026.

If you need help reviewing your payroll and cash flow arrangements, please contact our office.

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Malkoha Outsourcing Corporation is a registered Business Process Outsourcing company with SEC Registration No.: CS20190000263 established in October 2019. It primarily provides Paraplanning services to Financial advisers across South Australia. Advice strategy documentation includes superannuation, Self-Managed Superannuation Funds, managed investments, shares, personal risk insurance, aged care, gearing and other strategies. The information on this website is of a general nature only and has been provided without taking into account your objectives, financial situation or needs. Because of this, you should consider whether the information is appropriate in light of your particular objectives, financial situation and needs.

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