What employers need to know about the move toward paying superannuation alongside wages.
Rules and thresholds can change. This article is general information and should be checked against current official guidance and your specific circumstances.
What changed
From 1 July 2026, employers generally need to pay super guarantee contributions for each payday rather than relying on quarterly payment cycles. The change affects payroll timing, cash-flow planning and payment processes.
Payment timing matters
Super contributions must reach the employee’s fund within the required timeframe after payday, subject to applicable exceptions. Employers should allow enough processing time for clearing houses, payroll providers and error correction.
Systems and cash flow
Payroll software, employee data and payment methods should be reviewed. More frequent super payments also mean cash that was previously retained until quarter end now leaves the business throughout the pay cycle.
Practical preparation
Confirm your payroll software supports the current rules, reconcile super each pay run, monitor rejected payments and keep records that demonstrate contributions reached the correct fund on time.
