The Australian Taxation Office is urging employers to start planning now for major changes to superannuation payments, with new “payday super” rules set to begin on 1 July, 2026.
Under the reforms, employers will be required to pay superannuation contributions at the same time as employees’ wages, replacing the current system that allows payments to be made quarterly.
The ATO, which is responsible for implementing and enforcing the new rules, says businesses should use the lead time to review payroll systems and business processes to ensure they are ready for the change.
At present, employers must pay superannuation guarantee contributions at least every three months into an employee’s nominated fund. Late payments can attract additional charges and may also breach the Fair Work Act, awards or enterprise agreements.
From 1 July 2026, super contributions will need to be paid so they reach an employee’s nominated account within seven business days of salary or wages being paid. One exception applies to new employees, with their first super contribution required within 20 business days of being paid.
The ATO has released a fact sheet outlining the changes and is encouraging employers to speak early with payroll software providers, accountants or registered tax professionals.
“These changes represent a significant shift in how and when super is paid,” the ATO said, advising businesses to start thinking now about how they will manage the transition before the rules take effect in mid-2026.