An important change is coming to superannuation that will affect how wages and payroll operate for businesses.
From 1 July 2026, super contributions will need to be paid at the same time as wages. The current quarterly super payment system will be removed. In practical terms, this means:
* Super will no longer be something you can pay later in the quarter
* Each pay run will need to include a super payment
* Late payments can trigger penalties much sooner than under the current rules
For many businesses, this isn’t just a technical change — it’s a cash flow and payroll process change. Businesses are most likely to be impacted if they:
* Currently pay super quarterly
* Run weekly or fortnightly payroll
* Rely on manual payroll or manual super payments
* Operate with tight or seasonal cash flow
Review & prepare well before July 2026
The good news is there’s still time to prepare, but it’s something that should be reviewed well before July 2026, rather than rushed at the last minute.
Below is a link to a short Payday Super Readiness Checklist you can use to see how prepared your business is.
If any of the items raise questions, that’s a good sign we should talk through your setup. Over the coming months, I’ll be working with clients to:
* Review payroll systems and processes
* Identify any cash flow pressure points
* Make sure super is being calculated and paid correctly under the new timing rules
If you’d like to go through this in more detail, please email or call our office on (02) 4455-333 and we can organise a time to talk.
David Howells CA, CTA, RCA, B.Bus, B.Com
Partner, Chartered Accountant
