The Federal Government’s Payday Super reforms will take effect from 1 July 2026, requiring employers to pay superannuation contributions at the same time as each payroll cycle, rather than quarterly. This change is designed to strengthen the superannuation system and reduce unpaid or late super across the economy.
At BDHL Advisory, our focus is to ensure you remain compliant, well‑prepared, and supported through every regulatory shift. These changes will affect payroll processes, cash‑flow timing, and your internal systems – and early preparation will make the transition significantly smoother.
What’s changing
- Employers must make Superannuation Guarantee (SG) contributions on payday, aligned with each Ordinary Time Earnings payment.
- Contributions must reach the employee’s super fund within 7 calendar days of payday.
- The ATO will enforce the new rules, and late payments may attract the Super Guarantee Charge (SGC), as they do today.
What this means for your business
- Payroll software and clearing‑house processes may require updates.
- Cash‑flow planning will need to adjust to more frequent super outflows.
- Internal payroll procedures may need to be revised to ensure contributions are processed on time.
- The ATO is encouraging employers to begin preparing now.
What you should do now
- Review your current payroll cycle and superannuation processes.
- Confirm with your payroll software provider that they will be Payday Super‑ready.
- Assess cash‑flow impacts and make any necessary adjustments.
- Contact us if you would like support reviewing your systems or planning your transition.
More information and resources can be found on the ATO website.
We are committed to helping you navigate these changes with confidence. If you would like assistance preparing your payroll processes or understanding the financial impact of Payday Super, please contact our team.
The material and contents provided in this publication are informative in nature only. It is not intended to be advice, and you should not act specifically on the basis of this information alone. If expert assistance is required, professional advice should be obtained.
