Payday Super is almost here. Here's what you need to know.

From 1 July 2026, the way super works in Australia changes for good. Quarterly super contributions are out. Instead, super gets paid alongside salary and wages — and it needs to land in your employee's super account within seven business days of payday.

It's a big shift. Here's how to handle the changeover cleanly.

Wrapping up the June 2026 quarter

The quarter ending 30 June 2026 is the last one under the old rules. You'll need to calculate super based on ordinary time earnings and pay the full amount — to the right fund — by 28 July 2026. Miss that date and you're looking at filing a super guarantee charge (SGC) statement and paying any SGC owing. Worth noting: the late payment offset isn't available for this final quarterly payment.

One thing to keep front of mind — any super payments received on or after 29 July will automatically fall under the new Payday Super rules, regardless of what they were intended for. So getting that June quarter payment in on time really matters.

Running payroll from 1 July

From 1 July, Payday Super applies to all qualifying earnings — even if the work behind that pay happened before the switchover date.

There's one quirk in the transition worth knowing: any contributions landing in an employee's fund on or before 28 July will first be counted against what's owed for the June quarter. Once that's settled, anything left over counts toward your Payday Super obligations. In practice, if you pay the right amount for both, you'll be on time for both — no penalties, no stress.

Questions about the changeover?

We've been helping Macedon Ranges businesses navigate change for over 45 years — this one's no different. If you're unsure about how Payday Super affects your payroll, get in touch. We're here to help.

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