The Australian Taxation Office (ATO) has released a new Payday Super checklist (PDF, 199KB) designed to help employers prepare for the upcoming changes to superannuation obligations starting 1 July 2026.
As you know, under Payday Super, employers will need to pay super contributions for eligible employees at the same time as each payday, rather than quarterly. This shift aims to ensure employees’ superannuation is paid and visible in their accounts sooner, improving retirement outcomes and reducing missed payments.
The ATO’s checklist is a simple, practical guide outlining what to do, when to do it and how to stay compliant ahead of the change. It breaks down the preparation process into four clear steps:
1. Understand the new requirements
Start by getting familiar with what Payday Super means for your business. APA has got updates on the Members portal and on the ATO website. Payroll professionals should ensure they’re across these definitions and how they differ from existing SG calculations.
2. Plan your transition
Between February and March 2026, employers should set a transition date and seek advice from their accountant or payroll provider. This period is ideal for planning how the new pay cycle based super payments will fit into existing payroll processes and cash flow management.
3. Prepare your business
From April to June 2026, review payroll systems, super fund details and cash flow management. Confirm all employee super fund information is up to date, correct any existing contribution errors and speak with your payroll software or clearing house provider to confirm system readiness. Employers still using the Small Business Superannuation Clearing House (SBSCH) should plan to switch to an alternative provider before 1 July.
4. Switch to paying super each payday
From 1 July 2026, Payday Super becomes law. Employers will need to ensure contributions reach their employees’ super funds within seven business days after payday (unless a longer period applies). Contributions must also be calculated from qualifying earnings and reported through Single Touch Payroll (STP). Missing a payment deadline could trigger a Superannuation Guarantee Charge (SGC).
It is recommended to pay super on payday itself to allow for processing time and to avoid delays that could lead to non compliance.
Next steps for payroll professionals
For payroll practitioners, now is the time to start conversations with clients, software vendors and finance teams. Reviewing payroll governance, training staff and understanding new reporting obligations early will ensure a smooth transition and continued compliance.
Explore the full checklist and supporting resources at ato.gov.au/paydaysuper to learn more about how to prepare your business for Payday Super.
