Master the Payday Superannuation Surge

Tackle Up to 13x Reconciliations Without Growing Your Team

On 1 July 2026, Australia’s superannuation compliance landscape will shift dramatically. The Australian Taxation Office (ATO) has announced the
introduction of Payday Superannuation, a legislative reform requiring employers to pay employee super contributions at the same time as salary and wages are paid — not quarterly, as is standard today.

This change is part of the Federal Government’s strategy to close superannuation compliance gaps and ensure Australians receive faster access to their retirement savings. According to Treasury estimates, delayed or unpaid contributions currently shortchange workers by billions each year.

The Timeline: When Does It Take Effect?

• Legislation Passed: The reform was confirmed in the 2023–24 Federal Budget
• Implementation Date: 1 July 2026
• Preparation Window: 2 years (with voluntary early adoption options for some employers)

From Quarterly to Real-Time: The Scale of Change

Currently, most employers remit superannuation once per quarter. Under the new rules, contributions will need to be remitted with every single pay run.

This leads to a significant increase in reconciliations for finance teams. Based on payday schedules:

• Monthly: 12 reconciliations per year (3x increase)
• Fortnightly: 26 reconciliations per year (6.5x increase)
• Weekly: 52 reconciliations per year (13x increase)

Where finance teams once had 28 days after quarter-end to correct errors or reconcile accounts, they’ll now be under tight, recurring deadlines aligned with payroll — putting pressure on payroll, finance, compliance, and internal controls.

Payday Superannuation doesn’t just demand faster payments. It demands faster finance. Download this eBook for tips on what finance leaders must do now to prepare their teams for payday superannuation and understand how their finance functions will be impacted.