Get ready for Payday Super

From 1 July 2026, employers will need to pay employees’ super guarantee on payday, rather than quarterly.

To help businesses get ready, the ATO has shared a practical checklist of steps to work through before the changes begin.

Before 1 July, make sure you:

• review your payroll processes so you understand what may need to change before 1 July. If you outsource payroll or bookkeeping, discuss potential cashflow impacts with your service providers early.

• Review your cash flow so you are prepared to pay super each pay cycle instead of quarterly. Set aside additional funds if needed.

• check your software is ready to support reporting qualifying earnings (QE) and super liability in Single Touch Payroll (STP).

• make sure employee details are correct – if you’re receiving errors now, you need to review this data and fix the errors before 1 July.

• understand how long payments take to reach employees’ super funds as timing can vary.

• know where payment errors may appear and how to fix them quickly to avoid delays.

• download your records from the ATO’s Small Business Super Clearing House before access ends on 30 June 2026, if you use it.

• note the key dates and transitional arrangements so you are prepared for the change.

Taking action now can help your business adjust smoothly and avoid payment issues.

Visit ato.gov.au/paydaysuper for the latest information.