As of 1 July 2026, all employers must pay their employees' super contributions as part of their salaries and wages.
No need to wait until July 2026 to start making changes to your Super contributions.
Things to start checking now:
Please review all employee superannuation details to ensure they are accurate. Suggestion would be to ask that all employees confirm and sign off on the information you have on file to verify that the details listed below are correct.
Minimum required information:
First name.
Last name.
Date of birth.
Address.
Tax File Number.
Australian Business Number.
Superannuation fund name and number.
For SMSF's confirm ESA and bank account details.
Cashflow - to pay outstanding superannuation for Apr-June '26 and recurring super payments with each payrun.
Important: The ABN on the STP2 file, must match the ABN on the super file for the ATO to successfully match the data. (If you pay your Salary and Wages from a different ABN to your Super payments, this will need to be addressed before submitting your STP)
For further information from the Australian Taxation Office:
Read our blog post:Why Payday Super is better for business.
How Payday Super benefits the employee.
Why Payday Super is a winner.
Uncovering unpaid Super.
How software helps your business stay compliant.
Things to consider
As you prepare for Payday Super, there are several important factors to keep in mind. A few key ones are listed below, with the linked resources above offering more comprehensive guidance and detail.
The impact on your cashflow. In July, you will need to pay super for the April-June quarter (if you haven't already done so) and start paying July super as part of your pay.
From 1 July 2026 Super funds need to receive payments within 7 days. Are your payroll staff available to check and correct errors and refunds? If they are part-time, is there someone else in the business who can do this to avoid penalties?
The impact of the annual concessional contributions cap replacing the quarterly caps.
We will update you when further information is available.