Under Payday Super, superannuation contributions must be paid in line with each pay cycle instead of by the current quarterly due dates.

This requirement is set out in legislation administered by the Australian Taxation Office (ATO) and applies to employers who are required to pay super guarantee contributions for their employees.

The change does not alter:

• the super guarantee rate
• who is entitled to super
• how super is calculated

It changes when super must be paid.

The ATO describes Payday Super as a measure to:

• ensure super is paid closer to when wages are earned
• reduce unpaid and late super
• make it easier for employees to track whether super has been paid

According to the ATO, paying super with each payday improves transparency and reduces the risk of super falling behind without employees realising.

For employers, Payday Super means:

• super payments become part of the regular payroll process
• quarterly super payment cycles are replaced with pay-cycle payments
• payroll systems and processes may need to change to support more frequent super payments

For employees, it means:

• super is paid more regularly
• unpaid super is easier to identify
• super balances reflect earnings sooner

Payday Super:

• is not optional
• is not guidance only
• does not increase super costs
• does not change employee entitlements

It is a timing change, not a benefit change.

• When does Payday Super start in Australia?
• Who does Payday Super apply to?
• How is Payday Super different from quarterly super?
• What should I do now to prepare for Payday Super?

• Australian Taxation Office — About Payday Super
• Australian Taxation Office — Paying super contributions

No changes since last review.

Next review: 1 February 2026.