What the law says
Payday Super is established through legislation that changes when superannuation guarantee (SG) contributions must be paid.
Under the law:
Payday Super does not introduce a voluntary or best-practice framework. It creates a legal obligation.
What the ATO says
The Australian Taxation Office describes Payday Super as a mandatory reform to the superannuation system.
The ATO’s role is to:
ATO guidance explains how Payday Super works, but the requirement itself comes from legislation.
What this means in practice
For employers, this means:
If there is a difference between what the law requires, and how guidance explains it - the law prevails. ATO guidance exists to help employers comply, not to make compliance optional.
Common misunderstandings
“It’s just ATO guidance”
It is not. Payday Super is a legal requirement administered by the ATO.
“Guidance means flexibility”
Guidance explains compliance; it does not create exemptions.
“I can rely on current quarterly rules until told otherwise”
Quarterly payment rules apply only until Payday Super commences.
Primary sources
Australian Taxation Office — About Payday Super
Australian Taxation Office — Paying Super Contributions
https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions
Last reviewed: 15 January 2026