From 1 July 2026, major changes are coming to how superannuation is paid for employees. Known as “Payday Super”, the new rules will require employers to pay super at the same time as wages — rather than quarterly. While the change is designed to improve retirement outcomes for employees, it will also affect business processes, payroll workflows, and cash flow planning. Here’s a simple breakdown of what to expect and how to prepare.

What Is Payday Super?

Currently, employers must pay employee super contributions at least quarterly.

Under the new system, super will need to be paid on or before each payday — meaning contributions are processed alongside payroll.

This approach aims to:

• Ensure employees receive their super sooner
• Reduce unpaid super liabilities
• Improve transparency and tracking

For businesses, it means payroll and bookkeeping processes may need updating.

What This Means for Employers

1. Changes to Payroll Processes

Super will become part of each pay run rather than a separate quarterly task.
Businesses will need systems in place to calculate and submit contributions regularly and accurately.

2. Cash Flow Planning

Instead of setting aside super quarterly, payments will be spread across the year.
This may improve budgeting predictability — but requires consistent cash flow discipline.

3. Greater Compliance Expectations

More frequent payments mean less room for error or delay.
Accurate record-keeping and up-to-date payroll data will be essential to avoid penalties.

4. Software and Workflow Readiness

Digital payroll and accounting systems will play a key role in automating compliance and reducing administrative burden.

How You Can Prepare Now

Even though the change isn’t in effect yet, preparing early can make the transition smoother:

• Review your payroll systems and processes
• Ensure employee data is accurate and current
• Consider automation tools where possible
• Speak with your bookkeeper about readiness planning
• Factor changes into future cash flow forecasts

Taking proactive steps now helps avoid stress closer to implementation.

How Kate Keeps Books Can Help

At Kate Keeps Books, we support clients in staying ahead of regulatory changes and maintaining compliant payroll systems.

We can assist with:

• Payroll process reviews
• System setup and optimisation
• Ongoing compliance support
• Transition planning for Payday Super

Our goal is to keep your business running smoothly — so you can focus on what you do best.

Need Help Preparing?

If you’d like guidance on how Payday Super may affect your business, get in touch to start the conversation today.

Contact us to learn more about how we can support your payroll and compliance needs.