Payday Super
Last reviewed 13 June 2026 by Nick Lim, finance broker (FBAA).
Payday Super is the reform requiring employers to pay employees' superannuation at the same time as their wages, rather than quarterly, from 1 July 2026. For practice owners it means tightening payroll and cashflow, since super must be remitted with each pay run. It changes how a practice manages working capital and may increase reliance on a working capital buffer.
Why Payday Super Matters
Payday super pulls a quarterly bill into every pay run, which is a real cashflow change for practice owners.
- Super paid with wages, not quarterly
- Applies from 1 July 2026
- Tightens payroll and cashflow timing
- May lift the need for a cashflow buffer
- Can increase reliance on working capital
Common Features of Payday Super
- Super remitted each pay run
- Aligns super with wage timing
- Reduces unpaid super risk
- Requires payroll system changes
- Affects cashflow planning
Official reference: ato.gov.au
What is payday super?
A reform requiring employers to pay super at the same time as wages, from 1 July 2026.
When does payday super start?
From 1 July 2026, replacing the current quarterly payment timing.
How does payday super affect cashflow?
It brings the super bill forward into every pay run, which can increase the need for working capital.
Why was payday super introduced?
To reduce unpaid and late super and align it with wages.
What should practices do to prepare?
Update payroll systems and plan cashflow so super can be paid with each pay run.