Pay Day Super: what’s changing and what it means for your business
From 1 July 2026, the way superannuation is paid in Australia will change.
Under the new Pay Day Super rules, employers will be required to pay superannuation at the same time as employees are paid their wages — rather than quarterly.
While the start date may feel distant, these changes will affect payroll processes, reporting, and cash flow, making early preparation important.
What’s changing
Under the new rules:
- Super must be paid on payday and received by the employee’s super fund within 7 business days
- Super will be calculated as 12% of qualifying earnings, including ordinary time earnings and salary sacrifice
- Employers will need to report qualifying earnings and super liabilities through Single Touch Payroll (STP)
- Late super payments may result in the Superannuation Guarantee Charge (SGC)
- The Small Business Superannuation Clearing House will close to new users from 1 October 2025, and fully close from 1 July 2026
What this means for you
Many businesses will need to:
- Review and update payroll systems
- Confirm software supports Pay Day Super
- Adjust internal processes and cash flow planning
- Prepare for additional STP reporting requirements
As our Bookkeeping Manager, Rachelle Richards notes:
“You don’t want to leave this to the last minute. Feel free to contact us to utilise the expertise of our skilled bookkeeping and BAS team.”
How we can support you
As these changes approach, we’ll be reviewing how Pay Day Super impacts bookkeeping workflows and, where needed, the scope of services provided.
Our goal is to help you transition smoothly — with clear advice, practical setup support, and transparency around any changes required.
If you’d like to start planning now or simply want to understand what this means for your business, our Bookkeeping team is here to help.