CLIENT EXPLAINER — NEW SUPERANNUATION PAYMENT RULES (PAY-DAY SUPER)

Effective 1 July 2026

The government has announced important changes to how and when employers must pay superannuation for their staff. Below is a simple overview to help you understand what’s coming and how it may affect your business.

What’s Changing

Superannuation will no longer be paid quarterly.

From 1 July 2026, employers will need to pay super at the same time as wages — this is known as pay-day super.

This means:

• If you pay weekly → super is due weekly
• If you pay fortnightly → super is due fortnightly
• If you pay monthly → super is due monthly

The super rate itself is not changing — only the timing of payments.

Why the Change Is Being Made

• Ensure employees receive their super sooner
• Reduce unpaid or late super
• Improve visibility and compliance across the system

What Employers Need to Do

To prepare for the change, employers should:

• Review their cash flow, as superannuation will be paid more frequently
• Speak with their bookkeeper, payroll officer, or payroll software provider about any required updates
• Keep an eye out for further ATO guidance as the start date approaches

Please note:

Q-Tax does not provide payroll setup, payroll processing, or payroll software support. Your bookkeeper or payroll provider will be the best person to assist with any system changes.

When It Starts

The new rules are scheduled to begin on 1 July 2026.

More detailed information will be released by the ATO closer to the date, and we will continue to keep you updated.

Need Help Understanding the Changes?

We’re here to explain the rules and help you understand how they may affect your tax obligations.

For payroll setup or software adjustments, please contact your bookkeeper or payroll provider.

Warm regards,
Q-Tax