2026 brings a significant change to the super system: Payday Super starts 1 July.
So, what’s new?
As an employer, Payday Super means you’ll need to make a super contribution for eligible employees each payday. Currently, you only need to pay quarterly.
Where to start?
Wondering what else is changing? Our Employers – get ready for Payday Super videoExternal Link is a great place to start. In it, I walk through what Payday Super means for employers, what to expect, and most importantly, how you can get ready now.
Resources to help you get ready
We’ve created a fact sheet on ‘qualifying earnings’ (PDF, 164KB)This link will download a file (QE) – a new concept under Payday Super. See Payday Super and qualifying earnings – get the facts straight! for more information.
You should also see our checklist: Payday Super checklist for employers (PDF, 200KB)This link will download a file. It’ll guide you on what you need to do and when, to help you prepare you for a smooth transition come 1 July. When you read this checklist, tick off the steps that apply to your business. You may find you’re already on your way to being Payday Super ready.
It’s important to get it right when Payday Super starts, and these resources will help.
Worried about making a mistake? In the first year of payday super, our compliance approach recognises that employers who try to do the right thing, and resolve any issues quickly, will not be the focus of ATO compliance action. You can read more about our compliance approach for the first year.
With a new super system there’s a lot you need to know, so we’re here to help. Bookmark ato.gov.au/PaydaySuper as your ‘go to’ for the latest ATO information on Payday Super.
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