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Payday Super Regulations: key details for tax professionals

Understand what the Regulations mean for your employer clients.

Published 2 April 2026

The Payday Super RegulationsExternal Link outline key elements of how Payday Super will be delivered from 1 July 2026. Understand what the Regulations mean for your employer clients.

Key details in the Regulations

  • Super funds will have 3 business days (reduced from 20 business days) to allocate or return super contributions. This will help payments reach the employees’ super fund within the 7 business days timeframe.
  • Confirmation of which types of payments are excluded from qualifying earnings (payments that don’t attract superannuation).
  • Provides detail on how the administrative uplift amount, included within the super guarantee charge calculation, may be reduced.

What you should do now

You play a key role in helping employers prepare for Payday Super. Encourage your clients to review their payroll systems, ensure records are up to date with employee super fund details and processes are in place to support more frequent super payments.

For more information, visit ato.gov.au/paydaysuper

QC106350