Before Payday Super begins on 1 July 2026, familiarise yourself with the Payday Super RegulationsExternal Link. These regulations:

• state that super funds will have 3 business days (reduced from 20 business days) to allocate or return super contributions – this will help your payments reach your employees’ super funds within the 7 business days timeframe.
• confirm which types of payments are excluded from qualifying earnings (payments that don’t attract superannuation).
• provide details on the administrative uplift amount, included within the super guarantee charge calculation, may be reduced.

With less than 3 months until Payday Super begins, there’s some steps you need to take now to be ready. You should:

• review your payroll processes
• check and update your employee super details
• make a plan to manage your cash flow ahead of 1 July.

Sources and Further Reading:

• Australian Taxation Office: Payday Super Regulations: key details for businesses to know