From 1 July 2026, super contributions will need to be paid at the same time as wages.
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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.
- February to March 2026: Plan and prepare
- April to June 2026: Lock in your plans
- July 2026: Payday Super starts
- Tips and resources
If you need help reviewing your payroll and cash flow arrangements, please contact our office.
