Who does Payday Super apply to?
Payday Super applies to employers who pay superannuation guarantee (SG) contributions for their employees.

If you must pay super for an employee, Payday Super applies to that payment.

What the law says

Payday Super does not change who is entitled to superannuation.


It applies wherever the existing superannuation guarantee rules apply. Employers must pay super for eligible employees in accordance with super law, and under Payday Super, those payments must be made in line with each payday.


There are no new employee categories created by Payday Super.

What the ATO says
The ATO confirms that Payday Super builds on the existing super guarantee framework.

Employers are required to pay super for employees who meet the superannuation guarantee eligibility rules, including:
  • full-time employees
  • part-time employees
  • casual employees who meet eligibility thresholds

If an employer is already required to pay super for an employee, Payday Super changes when that super must be paid.

What this means in practice

For employers, this means:

  • you assess super eligibility exactly as you do today
  • no new tests or classifications are introduced
  • super payments move from quarterly to payday-based timing

If you currently pay super for an employee, you should assume Payday Super applies unless a specific exemption exists.

Common situations
Payday Super applies to:
  • businesses of all sizes
  • employers using payroll software
  • employers running payroll weekly, fortnightly, or monthly

Payday Super does not change:
  • contractor vs employee rules
  • director or owner entitlements
  • super guarantee calculation methods

Those rules continue to be determined under existing super and employment law.

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