What should I do now to prepare for Payday Super?
You should review how and when you currently pay super, and make sure your payroll process can support paying super on or before each payday from 1 July 2026.
Preparing early reduces the risk of late or missed super once Payday Super begins.

What the law says

Payday Super changes when super must be paid, not how much or who is entitled to it.
From the start date, employers must pay super contributions in line with each pay cycle. Employers remain responsible for ensuring super is paid correctly and on time.

There is no requirement to start paying super per payday before the commencement date, but employers are expected to be ready to comply when the law takes effect.

What the ATO says
The ATO encourages employers to review their payroll and super payment arrangements ahead of Payday Super.
According to the ATO, early preparation helps employers:
  • avoid compliance issues
  • reduce the risk of unpaid or late super
  • transition smoothly from quarterly payment cycles
The ATO has indicated that employers should ensure their systems and processes can support more frequent super payments.

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.

Related guides

  • When does Payday Super start in Australia?
  • Who does Payday Super apply to?
  • How is Payday Super different from quarterly super?
  • What should I do now to prepare for Payday Super?

Primary sources

Last reviewed: 3 January 2026