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Payday Super: Changes for Employers

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Payday Super: Changes for Employers

From 1 July 2026, employers will need to pay super at the same time as wages – not quarterly, as is currently the case.

This means super must be paid within 7 days of paying your staff.

Key things to note:

  • The term "qualifying earnings" (similar to ordinary time earnings) will be used to calculate super.
  • If super isn’t received by the fund within 7 days, you may face penalties – unless exceptions apply (like a short grace period for new employees).
  • The penalty system is changing:
    • Interest on unpaid super will use the ATO’s general interest rate, not the fixed 10%.
    • The admin fee will be based on the size of the shortfall, not a flat $20 per person.
    • New penalties (25%–50%) will apply for late or repeated non-payment. These can’t be waived like before.
  • Both on-time and late super payments will still be tax deductible – but not penalties.
  • The Small Business Super Clearing House will be phased out. You’ll need to pay super directly to employee funds.

These changes are aimed at making sure workers get their super faster and improving compliance. We’ll help you prepare well before the start date.

Need payroll help?

We can help with that. Contact us about our bookkeeping services to help you focus on your business growth. 


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