Payday Super is coming: what employers need to know before July 2026

From 1 July 2026, a significant change to Australia’s superannuation system will take effect. The government calls this reform Payday Super, and it will require employers to pay superannuation at the same time as salary and wages, rather than quarterly.

Although the start date is still some time away, this change will have practical and financial implications for employers. In particular, accommodation, tourism and management rights businesses may need to adjust their payroll processes due to complex staffing arrangements.

What is Payday Super?

Under the current Superannuation Guarantee (SG) rules, employers pay super at least once per quarter. Under the new superannuation payment rules, employers will instead align super contributions with each payroll cycle. As a result, employers will pay super whenever they pay wages.

Parliament passed the legislation in November 2025 to improve compliance, reduce unpaid super, and ensure employees receive their entitlements sooner. For further detail, the Australian Taxation Office provides comprehensive guidance, which you can read on the ATO website.

When does Payday Super start?

These changes will commence on 1 July 2026. From that date, the new rules will apply to all employers required to pay Superannuation Guarantee contributions.

What will change for employers?

Once the new rules begin, employers will need to take the following steps:

• Pay super contributions with every pay run, whether weekly, fortnightly or monthly
• Ensure the employee’s super fund receives contributions within 7 business days of payday
• Provide sufficient payment information so super funds can correctly allocate contributions

Therefore, employers will no longer rely on quarterly payment deadlines. Instead, they will need to focus more closely on payroll accuracy and timing.

Why is this change being introduced?

The government introduced these reforms to address late or unpaid super and to improve transparency for employees. Importantly, the changes also bring payroll and super obligations closer together, which helps reduce compliance gaps.

For employers, this means super obligations will become more immediate and more closely connected to regular payroll processes.

What does this mean for accommodation and resort businesses?

For accommodation providers, resort operators and management rights businesses, these changes will require a shift in how payroll and cash flow are managed. For example, businesses may need to plan for more frequent super payments throughout the year. You can learn more about our support services for accommodation businesses.

Key considerations include:

• Making super payments more frequently
• Relying on accurate and up-to-date payroll systems
• Ensuring payroll software can automatically calculate and submit super
• Planning cash flow to accommodate super payments with each pay cycle

Meanwhile, payroll software providers are already preparing for these changes. For instance, Xero has outlined how its payroll systems will support the reforms, which you can read more about on Xero’s Payday Super initiative page.

How Resort Accounts & Consulting can support you

At Resort Accounts & Consulting, we are actively helping clients prepare for these upcoming changes.

Specifically, we can assist with:

• Reviewing your existing payroll and superannuation processes
• Assessing whether your accounting and payroll systems are ready for the new requirements
• Planning for cash flow and compliance changes ahead of time
• Providing ongoing advisory support as the rules come into effect

What should you do now?

Although the new superannuation payment model does not commence until July 2026, early preparation will make the transition far smoother. As a result, businesses that prepare now can avoid unnecessary pressure closer to the start date.

We recommend the following steps:

• • Review your payroll frequency and current processes
  • Confirm your payroll software can manage automated super payments
  • Seek advice if you employ casual, part-time or seasonal staff

If you would like guidance on how Payday Super will affect your business, or if you would like help preparing in advance, contact Resort Accounts & Consulting. We’re here to help you stay compliant and confident as the changes approach.

Disclaimer: This article contains general information only. Regrettably, no responsibility can be accepted for errors, omissions or possible misleading statements or for any action taken as a result of any material in this guide. It is not designed to be a substitute for professional advice, as such a brief guide cannot hope to cover all circumstances and conditions applying to the law as it relates to these items.

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Stapled super fund requirements for new employees

Employers may need to take an additional step when onboarding new staff who do not nominate their own super fund. In these situations, you may need to request the employee’s stapled super fund details from the Australian Taxation Office (ATO).

A stapled super fund is an existing super account linked to an employee that follows them when they change jobs.

This system helps prevent employees from accumulating multiple unintended super accounts and paying unnecessary account fees.

When employers need to request super fund details

Employers may need to request these details when:

• a new employee starts work
• super guarantee contributions are required for that employee, and
• the employee is eligible to choose a super fund but does not nominate one

In some situations, employers may still need to obtain an employee’s existing super account even if they are not required to offer a choice of super fund. This can apply where employees are temporary residents or are covered by an Enterprise Agreement or Workplace Determination made before 1 January 2021.

Authorised representatives can obtain these details through the ATO’s Online services for business. Access permissions should be reviewed regularly to ensure employee personal information remains protected.

Employers must also meet their choice of super fund obligations by the relevant quarterly due dates to avoid potential penalties.

Steps employers should follow

Step 1: Offer eligible employees a choice of super fund

Employers must provide eligible new employees with a Superannuation Standard Choice Form. Contributions must then be paid into the fund nominated by the employee.

This step remains a standard requirement for employer superannuation obligations.

Step 2: Request stapled super fund details

If an employee does not nominate a fund, employers may need to access the ATO’s Online services and navigate to ‘Employee Super Accounts’ to obtain the employee’s fund details. If you require assistance with this process, please contact our team.

Once the employment relationship is confirmed, the ATO will provide the relevant account information.

Where an existing account is identified, employers must make super contributions to that fund.

Step 3: Pay super into a default fund

Employers may instead pay contributions into a default fund, or another fund that meets the choice of fund requirements, if:

• the employee does not nominate a super fund, and
• the ATO confirms that the employee does not have an existing account.

If you would like assistance managing super obligations or payroll compliance, please get in touch.

Disclaimer: This article contains general information only. Regrettably, no responsibility can be accepted for errors, omissions or possible misleading statements or for any action taken as a result of any material in this guide. It is not designed to be a substitute for professional advice, as such a brief guide cannot hope to cover all circumstances and conditions applying to the law as it relates to these items.

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Applications for the 2021 COVID-19 Business Support Grants are now open

Applications for these grants will remain open for three months. This gives businesses enough time to prepare and submit an application.

Guidelines explaining how to apply are available at:
www.business.qld.gov.au/supportgrant

The 2021 COVID-19 Business Support Grants provide payments of $5,000 or more in some cases. The grants support employing small and medium businesses across Queensland. Some large hospitality and tourism businesses may also be eligible. These grants are designed for businesses impacted by the recent SEQ or Cairns lockdowns.

All eligible businesses that apply during the three-month application period will receive a grant.

To qualify, businesses must have experienced at least a 30% reduction in turnover during the lockdown period. Other eligibility criteria also apply.

Small and medium businesses are defined as those with turnover above $75,000 per year. Their Queensland payroll must also be under $10 million annually.

Businesses and not-for-profit organisations do not need to be located in a lockdown area to apply.

Further information for sole traders or businesses without employees is outlined below.

Getting ready to apply – important information

The online application form is available through the QRIDA application portal.

Holmans cannot lodge the application on your behalf. However, we can assist with documentation requirements. This includes preparing an Accountant’s Letter or reviewing the lockdown test period.

Applicants must lodge the grant themselves. The first step is creating a QRIDA profile.

Once your profile is created, gather the required documents. Then log into your QRIDA portal to complete the application. Upload your documentation and submit the application.

Instructions for creating a QRIDA profile are available here:
www.business.qld.gov.au/supportgrant

You can complete the application without an accountant. However, care should be taken when preparing the documentation. Incorrect or incomplete information may delay processing or result in rejection.

We recommend downloading the full grant guidelines before applying. These are available on the Grants Support page:
View detailed guidelines

Holmans can assist with preparing documentation or an Accountant’s Letter. Fees generally range from $275 to $550 (GST inclusive), depending on the level of involvement. You will still need to submit the application yourself.

Please contact Holmans if you require assistance.

More information

Detailed guidelines, eligibility criteria and the template accountant letter are available at:
www.business.qld.gov.au/supportgrant

Tourism and hospitality sector COVID-19 lockdown support package

Hospitality and tourism businesses may also qualify for rebates, fee relief and payroll tax support. These measures form part of the $47.75 million tourism and hospitality lockdown support package.

This support is available to businesses impacted by recent COVID-19 lockdowns in South East Queensland or Cairns.

More details are available here:
Tourism and hospitality support package

Other government support

Further assistance is available for businesses impacted by COVID-19. This includes the Australian Government’s COVID-19 Disaster Payment for sole traders.

More information is available at:
www.business.qld.gov.au/covid-assistance

Stay connected

Businesses can stay up to date with support measures through the Business Queensland website. Updates from both the Queensland and Australian Governments are published there.

You can also follow Business Queensland on Facebook:
facebook.com/businessqldgov

Disclaimer: This article contains general information only. Regrettably, no responsibility can be accepted for errors, omissions or possible misleading statements or for any action taken as a result of any material in this guide. It is not designed to be a substitute for professional advice, as such a brief guide cannot hope to cover all circumstances and conditions applying to the law as it relates to these items.

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COVID-19 lockdown business support available in Queensland

Financial assistance may be available for businesses affected by the South East Queensland COVID-19 lockdown. This support is provided through the 2021 COVID-19 Business Support Grants.

Businesses impacted by restrictions may be eligible for financial assistance through both Queensland and Australian Government programs.

Use this tool to discover what support may be available for your business from the Queensland Government, Australian Government and local councils.

COVID-19 lockdown business support available in New South Wales

Several business support packages were introduced in New South Wales during COVID-19 lockdowns.

The NSW Government announced financial assistance for businesses impacted by restrictions and stay-at-home orders. These grants were made available through Service NSW.

View a summary of NSW support measures introduced to assist businesses during the July COVID-19 lockdown.

COVID-19 business support in your state

Business support programs differed between states and territories. Grants, financial assistance and relief measures were introduced across Australia during the pandemic.

View a breakdown of COVID-19 business grants and assistance available in your state or territory.

Disclaimer: This article contains general information only. Regrettably, no responsibility can be accepted for errors, omissions or possible misleading statements or for any action taken as a result of any material in this guide. It is not designed to be a substitute for professional advice, as such a brief guide cannot hope to cover all circumstances and conditions applying to the law as it relates to these items.

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Employee super contributions due before 28 July

Employee super contributions must be paid into your employees’ super funds before 28 July 2021 for the June quarter.

If you use a super clearing house, the contribution is considered paid when the employee’s super fund receives the money. It is not counted when the clearing house receives the payment from you.

To ensure the payment is processed on time, allow enough time for the funds to reach the employee’s super account before the due date.

Super contributions must be received by the super fund within 28 days after the end of the quarter. If they arrive after this deadline, the payment may not be tax deductible and additional obligations may apply.

We recommend processing employee super contributions within 14 days after the end of the quarter. For example, this would be by the 14th day of the following month.

If you would like assistance managing employee super contributions, please get in touch.

Disclaimer: This article contains general information only. Regrettably, no responsibility can be accepted for errors, omissions or possible misleading statements or for any action taken as a result of any material in this guide. It is not designed to be a substitute for professional advice, as such a brief guide cannot hope to cover all circumstances and conditions applying to the law as it relates to these items.

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Single Touch Payroll finalisation due by 14 July

Employers must complete a Single Touch Payroll (STP) finalisation declaration with the ATO by 14 July each year. Before submitting the declaration, it is important to confirm that all payroll information reported through STP is correct.

We recommend completing the following checks before finalising your STP data.

• Reconcile wages payable as at 30 June
• Reconcile superannuation payable as at 30 June
• Reconcile PAYG withholding payable as at 30 June
• Reconcile the payroll ledger to the general ledger
• Compare BAS payroll figures and revise BAS where required
• Check the finalisation screen to confirm employee status

These checks help ensure that payroll information reported to the ATO is accurate before finalisation.

If you would like assistance completing the above tasks, please contact us.

Work completed will be charged at our standard hourly rate of $77.50 plus GST.

For further information, refer to the ATO guidance on STP finalisation below.

Single Touch Payroll end of year finalisation

Disclaimer: This article contains general information only. Regrettably, no responsibility can be accepted for errors, omissions or possible misleading statements or for any action taken as a result of any material in this guide. It is not designed to be a substitute for professional advice, as such a brief guide cannot hope to cover all circumstances and conditions applying to the law as it relates to these items.

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Hotel Energy Uplift Program grants for small and medium hotels

The Australian Government announced a $10 million grant program called the Hotel Energy Uplift Program. The initiative was designed to help small and medium hotels reduce energy use, improve energy efficiency and lower operating costs.

Hotels, motels and serviced apartment complexes with up to 99 rooms could apply for grants of up to $25,000 to support energy-saving upgrades.

These upgrades may include improvements to air conditioning, refrigeration systems and building insulation. Businesses could also invest in monitoring systems to better manage energy use.

Reducing energy consumption can help lower operating costs while supporting employment in related industries such as electrical, plumbing and engineering services.

Hotel Energy Uplift Program – key points

• Total program funding of $10 million
• Individual grants of up to $25,000
• Funding available for energy-saving upgrades
• Projects may include air conditioning, insulation and monitoring systems
• Applications opened on 24 February 2021

The program aimed to assist the tourism and accommodation sector during the economic challenges created by the COVID-19 pandemic.

Energy costs are often one of the largest operating expenses for accommodation businesses. Improving energy efficiency can help hotels reduce long-term operating costs and improve sustainability.

For more information about the program guidelines, visit the official government page below.

Hotel Energy Uplift Program guidelines

Disclaimer: This article contains general information only. Regrettably, no responsibility can be accepted for errors, omissions or possible misleading statements or for any action taken as a result of any material in this guide. It is not designed to be a substitute for professional advice, as such a brief guide cannot hope to cover all circumstances and conditions applying to the law as it relates to these items.

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