What this start date means
From 1 July 2026, superannuation will move from a quarterly payment cycle to a payday-based cycle.
This means that when employees are paid their wages, their superannuation contributions must also be paid at the same time. The existing quarterly super due dates will no longer apply once Payday Super begins.
The start date of 1 July 2026 is set in legislation and has been confirmed by the Australian Government through the Australian Taxation Office (ATO).
What this does not mean
This page explains when Payday Super starts.
It does not explain:
• how to pay super under Payday Super
• what systems or software are required
• whether your business needs to change how payroll is run
• how Payday Super interacts with Single Touch Payroll (STP)
Those questions are covered separately.
Primary sources
The start date for Payday Super is set in legislation and confirmed by the Australian Government through the Australian Taxation Office (ATO). The following ATO pages provide the primary source information for Payday Super:
Australian Taxation Office — About Payday Super
Australian Taxation Office — Super for employers (payment obligations)
https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions
What is Payday Super?
• What should I do now to prepare for Payday Super?
Last Review: 1 December 2025
No changes since last review.
Next review: 1 January 2026.