Payday Super is a legislative change that requires employers to pay Superannuation Guarantee (SG) contributions at the same time they pay employees’ salary or wages. The changes will commence on 1 July 2026. Employers will need to:

• Calculate super contributions each pay run
• Pay super at the same time wages are paid
• Move away from quarterly super payment cycles

This represents a cash-flow and process change, particularly for employers who currently pay super quarterly.

A more detailed overview of the changes is available here.