Pay Day Super is coming 01 July 2026

Pay Day Super Reminder

Although the new calendar year has just begun we remind employers that Pay Day Super comes into effect from 1 July 2026.   It is important all employers are prepared well before then.

All employers must pay employees’ super at the time of every pay run so that it is received by an employee’s fund within 7 business days.

The 7 day requirement applies in all circumstances as exemptions are limited as follows:

A 20 day period will only apply where:-

• New employees receive their first required contribution.

• For an employee where they change their nominated super fund.

• Irregular payments – such as bonuses and back-payments.

• Exceptional circumstances as determined by the ATO (such as natural disasters).

 What employers need to do:

• Update payroll systems:  Make sure your software or processes are set up to calculate and pay super each pay cycle.

• Review your cash flow and cash resources:  Paying super more often means you’ll need to monitor your cash flow and cash reserves closely.

• Educate your team:  Train payroll / bookkeeping staff on the new requirements.

• Prepare to migrate away from the ATO Small Business Clearing House:  It has already been closed to new users and will be closed to all users from 30 June 2026. 

• Don’t delay paying super:  Super clearing houses can take up to 8 business days to pass money through to a nominated super fund. 

A word of caution.  The ATO will start data matching from day 1 and therefore monitoring non compliance of super payments. 

Please contact us if you require any assistance before 1 July.