Are you ready for Pay Day Super?
From 1 July 2026, employers need to pay superannuation contributions at the same time they pay their employees’ wages. This is a change from the current system where super payments can be paid quarterly.
The changes to PayDay Super have been made to strengthen the superannuation system and to help combat unpaid super.
Changes from 1 July 2026 include
Paying your employees super at the same time as their salary and wages
Calculating super on qualifying earnings (QE), which is a new term that brings together ordinary time earnings (OTE) and other payments
Employers who are ready can commence PayDay Super ahead of the 1 July deadline. If you are not ready, now is the time to review your pay roll systems and gather advice from your tax professional.
The Australian Tax Office has prepared a range of factsheets, checklists and videos to help support you to implement PayDay Super.
Head to the ATO website for details