Payday Super is coming

Tarryn ParkerManagement Rights

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.