Hello Small Business Owner – Are you payday super ready?
From 1 July 2026, changes are coming to how and when you make super contributions for your employees.
What’s changing?
You will need to pay your employees’ super guarantee for each payday, instead of needing to pay it quarterly. To avoid penalties, your employees’ super fund must receive the payment within 7 business days after each payday.
We are making changes to:
- SuperStream, to improve error messages and introduce a new member verification request to help reduce errors
- Single Touch Payroll will require you to report amounts for both super liability and a new concept called qualifying earnings.
Why you need to prepare now
These changes may affect your cash flow and payroll processes, particularly as you move to more frequent payments. In July this year, you may need to make multiple super payments, including
- the final quarterly super payment for April to June, due by 28 July, and
- super payments for each payday from 1 July onwards
Steps you can take now
You should:
- review to the ATO website for more information, including our Payday Super checklist for employers
- review your business and payroll processes so you’re ready to pay super for each payday, or the day you pay the invoice for contractors
- make a plan for managing multiple super payments in July
- check that your current super payments are going through correctly and that any changes to employee super fund details have been updated.
Act now
Planning early will help you move to Payday Super smoothly and avoid unnecessary penalties. Here are some quick ways to get the guidance you need:
- download and work through the Payday Super checklist for employers. Visit the ATO website and search QC 106089
- learn more about Payday Super. Visit the ATO website and search QC 105837
- access videos, checklists and fact sheets. Visit the ATO website and search QC 106087
- speak with us at Blaze Accountants and we can provide advice tailored to your business.