What the law says
Payday Super changes when superannuation guarantee (SG) contributions must be paid. From commencement, employers must pay super in line with each pay cycle. The legal obligation to pay super exists regardless of an employer’s cash flow position.
Failing to pay super on time can result in the employer being treated as having not met their super obligations for that pay run.
What the ATO says
The Australian Taxation Office administers and enforces superannuation guarantee obligations.
The ATO’s position is that super must be paid in accordance with the law. Financial difficulty does not remove the obligation to pay super or convert it into a discretionary or deferred payment.
Late or unpaid super may trigger compliance action under existing super enforcement rules.
What this means in practice
Under Payday Super, super becomes part of the cost of running payroll, not a separate quarterly liability.
If you do not have enough funds to pay employee wages and the associated super for that pay run then you cannot safely run that payroll.
In practice, employers in this situation may need to:
These are operational decisions, but the legal obligation to pay super remains.
What this is not
Not having enough money to pay super:
This position already exists for wages. Payday Super applies the same discipline to super.
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