From 1 July 2026, the rules are changing:
You’ll need to pay your employees’ super when you pay their wages, not at the end of the quarter.
This is called Payday Super. It’s a big cash flow change, but if you start preparing – even from January 2026 – it can be very manageable.
What’s changing- Payday Super
Now:
- You pay super quarterly, up to 28 days after the end of each quarter.
From 1 July 2026:
- You’ll pay super every pay run – weekly, fortnightly or monthly, whatever your normal pay cycle is.
- Super must reach your employees’ super funds within a short time after payday (around a week).
- The ATO will be able to spot late or missing super faster using Single Touch Payroll.
Why this matters for your cash flow
Today, if you pay quarterly, you’re holding onto three months’ worth of super before it leaves your account.
From July 2026:
- Weekly pay = weekly super
- Fortnightly pay = fortnightly super
- Monthly pay = monthly super
So instead of one big bill every quarter, you’ll have smaller, more frequent payments.
The key mindset shift:
“If I can afford to pay wages, I need to afford the super at the same time.”
Easiest way not to get caught: start the habit in January
Don’t wait for 1 July 2026 to change how you work.
From January 2026, aim to:
- Pay super when you pay your people – even though the law starts in July.
- Treat super as a normal part of payroll, not a separate quarterly job.
This gives you:
- Time to get used to the cash flow pattern
- A chance to fix any system issues before the deadline
- Peace of mind that you’re already doing the right thing when the rules kick in.
A simple 5-step action plan
1. Know your “per pay” super amount
Work out:
- How much super you currently pay per quarter.
- What that equals per pay run (weekly/fortnightly/monthly).
That number is the minimum extra cash you need in the bank every time you run payroll.
2. Check your pay cycle still makes sense
Ask:
- Do I really need to pay weekly, or would fortnightly make more sense once super is attached?
- If I pay fortnightly now, is that still right for the business and the team?
If you do change your pay cycle, check awards/contracts and communicate early with staff.
3. Make sure your payroll and super systems are ready
Check with your payroll provider or bookkeeper:
- Can our system calculate and send super each pay run?
- Do we use a super clearing house, and what are the cut-off times?
- How long does it take for super to actually land in the fund?
Do a couple of test pay runs with payday super before July 2026.
4. Clean up employee super details
Before you switch:
- Confirm you have current super fund details for all employees.
- Make sure new starters complete super choice forms or stapled fund details.
- Decide who will monitor and fix rejected payments and how quickly.
5. Build super into your regular cash flow planning
When you map out your monthly cash flow, include:
- Wages
- Super (every pay)
- PAYG and BAS
- Rent and key suppliers
If you can see tight months, talk early to your accountant or lender about options like overdrafts, and look at moving non-essential payments away from heavy weeks.
Quick “am I on track?” checklist
By mid-2026, you want to be able to say:
- I know how much super I owe each pay run
- My pay cycle still works with payday super
- Payroll and super systems are set up for super every pay
- We’ve trialled paying super on payday
- Employee super details are up to date
- Super is built into our cash flow planning
- Staff understand what’s changing and when
How ForgeHR can help
ForgeHR can help you:
- Understand what Payday Super means for your specific business
- Work with your bookkeeper/accountant on a cash flow plan
- Update your payroll and people processes so “pay super when you pay your people” becomes the norm
- Communicate the change clearly to your team.
Note: This is general information only. Please speak with your accountant or tax adviser about how Payday Super applies to your business. Read further on ATO’s website on Payday Super.
