Introducing Payday Super (15/01/2026)
From 1 July 2026, Superannuation Guarantee (SG) contributions must be paid at the same time as wages, with funds generally receiving
contributions within seven business days of each pay event. This reform, known as Payday Super, replaces the quarterly SG cadence with a
pay‑cycle cadence.
Why is this changing? The goal is earlier compounding for employees, reduced unpaid or underpaid super, and real‑time visibility for
regulators through enhanced Single Touch Payroll (STP) reporting.
We strongly recommend actioning Payday Super payments with your next payrun. However, if you feel you are not quite ready then we have set out the below suggested timeline to ensure you are compliant by the 1 July 2026 deadline.
Key dates to ease into Payday Super:
• 1 March 2026 –Target for at least monthly payment of super.
• 1 April 2026 – Target for payday super payments.
• 1 July 2026 – Payday Super becomes mandatory.
• 28 July 2026 – Final quarterly SG payment due covering Apr-Jun 26 quarter only.
Benefits of early adoption:
• Smoother transition – identify and resolve issues ahead of the mandate.
• Better employee experience – staff can see contributions in near real time.
• Compliance confidence – align processes and evidence before peak change.
Where to start:
1) Review payroll software capability for Qualifying Earnings (QE)* and update STP (if currently have Commission Earnings not subject to
Super in Pay Items).
2) Map pay cycles to clearing house settlement windows – super funds need to receive funds within 7 business days of payroll payday.
3) Review and confirm employee super data (USI/member numbers).
4) Plan cash‑flow and approvals for more frequent funding.
*QE – a step beyond OTE (Ordinary Time Earnings) – all payments for employment plus bonuses plus payment in lieu of notice on termination. It does not include payment in lieu of unused sick leave, or any unused annual leave or long service leave payment. Earnings paid to workers (contractors) who fall under the expanded definition of employee, including payments to independent contractors paid mainly for their labour is also included in QE.
Finally, the payment of super for contractors is required to be paid in line with the payment to the contractor – eg – Contractor invoice
paid 15 February 2026 & payment to Super Clearing House 15 February 2026.
At Aegis Business Services we can help with readiness assessments, pilot planning and cashflow planning, please just reach out.
