How is Payday Super different from quarterly super?
The key difference is timing. Under Payday Super, super must be paid on or before each payday, rather than being accumulated and paid quarterly.

The amount of super owed does not change. Only when it must be paid changes.

What the law says

Under the current system, employers are allowed to pay superannuation guarantee contributions quarterly.


Under Payday Super, employers must pay super with each pay cycle. This means super must be paid on or before the day wages are paid to employees.


The super guarantee rate, eligibility rules, and calculation methods remain unchanged.

What the ATO says

The ATO describes Payday Super as a shift from quarterly payment deadlines to payday-aligned payments.


According to the ATO, paying super closer to when wages are earned:

  • reduces the risk of unpaid or late super
  • improves visibility for employees
  • aligns super payments with payroll reporting

The ATO has stated that the change is about payment timing, not increasing employer obligations in other areas.

What this means in practice

The practical differences between quarterly super and Payday Super are operational and financial.


Under quarterly super:

  • super is calculated each pay run
  • amounts are accumulated over time
  • payment is made once per quarter
  • cash for super can be held until the due date

Under Payday Super:

  • super is calculated each pay run
  • super must be paid at the same time as wages
  • there is no quarterly accumulation
  • cash for super must be available every payday

This changes the cash-flow rhythm of payroll, even though total super costs remain the same.

What does not change

Payday Super does not change:

  • the super guarantee rate
  • how super is calculated
  • who is entitled to super
  • employer reporting obligations under STP

Only the payment timing changes.

Common misconceptions

“Payday Super costs more”

It does not. Total super owed remains the same over time.


“Quarterly payments are still allowed if cash flow is tight”

They are not. Payday Super must be paid with each pay run.


“This only affects large employers”

It applies wherever super guarantee obligations apply, regardless of business size.

Related guides

Last reviewed: 14 January 2026