Payday Super is coming – are you ready?

Under the new rules, employers must pay your super every time you are paid your salary or wages. This replaces the old rules where they need to pay super at least quarterly but may choose to do it more frequently.

If your employer already pays your super with every pay cycle, you may not notice a change. For many others, Payday Super will mean more frequent contributions into your super account.

From 1 July 2026, super will be calculated as 12 per cent of qualifying earnings (QE), rather than ordinary times earnings (OTE).

Qualifying earnings include the following:

• OTE, i.e. payments for ordinary hours of work, including certain types of paid leave, allowances, bonuses and lump sum payments. There are no changes to what payments are considered OTE under Payday Super.
• All commissions paid to an employee.
• Salary sacrifice amounts that would qualify as qualifying earnings had they not been sacrificed to superannuation.
• Earnings paid to workers who fall under the expanded definition of employee, including payments to independent contractors paid mainly for their labour.

For most employees, this change will not affect how much super you receive, but it helps ensure super is calculated consistently.

From 1 July 2026, your super fund will have three business days to allocate a contribution to your account or return it to your employer if the payment details are incorrect.

This means your super will generally reach your fund within seven business days of payday, helping your balance grow sooner. Please note, incorrect details may result in contributions being returned to your employer. To avoid delays, make sure your employer and super fund have your correct details.

While you don’t need to take any action to receive Payday Super, you can help ensure a smooth process by taking a moment to:

• make sure your employer has your correct super fund details (eg. your super fund’s ABN, Unique Superannuation Identifier (USI) and your account number)
• check both your super fund and employer have your correct personal details (eg. your full name, date of birth and Tax File Number (TFN))
• let your employer know if you change your super product or switch to a different super fund
• check your super balance with your fund from time to time.

Keeping your details up to date helps ensure your super is paid correctly.

You can provide these details to your Employer by completing the Employer Superannuation contributions form and providing this to your employer.

If you’re an employer, please be aware that from 1 July 2026, the ATO’s Small Business Superannuation Clearing House (SBSCH) will no longer be available. Employers who currently use this service for their super payments will need to transition to an alternative payment solution before this date.