15/06/2026
⚠️ Attention employers — Payday Super starts 1 July 2026. Here's what you need to know.
From 1 July, paying super quarterly is no longer an option. Every employer in Australia must pay Superannuation Guarantee contributions on every single payday — and those funds must be received by the employee's super fund within 7 business days.
This is now law under the Treasury Laws Amendment (Payday Superannuation) Act 2025.
Here's what changes for your business:
✅ Super must be paid every payday — not quarterly
✅ Contributions must reach the fund within 7 business days
✅ A new calculation term — "Qualifying Earnings" — now includes commissions
✅ The ATO's Small Business Clearing House closes 30 June 2026
✅ Penalties of up to 200% of unpaid super apply for non-compliance
The ATO has confirmed a risk-based compliance approach for the first 12 months — but this is not a penalty-free period. Employers who don't take reasonable steps to comply will face full enforcement.
If you're unsure whether your payroll system is ready, or you're still using the ATO's Small Business Clearing House, now is the time to act.
📩 Reach out to our team — we're helping employers get ready before 1 July.