What should I do now to prepare for Payday Super?
You should review how and when you currently pay super, and confirm that your payroll process can reliably pay super on or before each payday from the launch of Payday Super.

The most significant change to prepare for is cash-flow timing. Under Payday Super, super can no longer be accumulated and paid quarterly. Employers must fund super at each pay run, which means having around 12% of payroll available at the same time wages are paid.

What the law says

Payday Super changes when superannuation contributions must be paid, not:

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

From the commencement date, employers must pay super in line with each pay cycle. Employers remain responsible for ensuring super is paid correctly and on time.


There is no requirement to change how super is paid before Payday Super starts, but employers are expected to be able to comply from the start date.

What the ATO says
The Australian Taxation Office (ATO) advises employers to review their payroll and super payment arrangements ahead of Payday Super.

The ATO has indicated that preparing early helps employers transition from quarterly super payments to payday-based payments and reduces the risk of late or unpaid super once the law takes effect.

What this means in practice

To prepare for Payday Super, employers should:

  • Review payroll timing: Confirm how often you run payroll and when super is currently paid.
  • Check payroll systems: Ensure your payroll software or process can calculate and pay super each pay cycle.
  • Understand cash flow impacts: More frequent super payments may affect cash flow, even though total super costs do not change.
  • Confirm super fund details: Make sure employee fund details are up to date to avoid payment delays.
  • Plan the transition: Decide when and how you will move from quarterly payments to payday-based payments.

Preparation is mostly about process, not recalculation.

What you don’t need to do yet
Before Payday Super starts, you do not need to:
  • change super rates
  • change employee classifications
  • backdate super payments
  • immediately stop quarterly payments
Those obligations remain unchanged until the law commences.

Primary sources

Related guides

Last reviewed: 3 January 2026