Proposed start date
1 July 2026
Current schedule
Quarterly
New schedule
Each payday
SG rate
12%
What is changing?
Currently, employers must pay super guarantee (SG) contributions at least quarterly — within 28 days of the end of each quarter. This means there can be a gap of up to 4–5 months between an employee earning their pay and the SG actually arriving in their super fund.
Under the proposed payday super changes, employers will be required to pay SG on each payday, at the same time as wages. This aligns super payment timing with wage payment timing.
Proposed timeline
Federal Budget announcement
Government announced the payday super policy as part of the 2023–24 Budget.
Consultation period
Treasury conducted industry consultation on the design and implementation.
Legislation introduced
The enabling legislation was introduced to Parliament.
Proposed commencement
Subject to legislation passing, payday super is proposed to commence.
Check latest status
Impact on workers
Payday super will benefit employees in several ways:
- Earlier investment returns — contributions invested sooner means more time for compound growth
- Easier to check — you can verify each payslip against your super fund statement immediately
- Reduced unpaid super risk — shorter gaps make it harder for unpaid super to accumulate unnoticed
- Better for casual and gig workers — workers who change jobs frequently will benefit most from timely payments
How much difference does it make?
Impact on employers
Employers will need to make several changes:
- Payroll system updates — systems must calculate and process SG on each pay cycle
- More frequent payments — super must be paid on each payday rather than quarterly batches
- Cash flow changes — employers who currently hold SG amounts between quarter-end and the payment due date will need to adjust cash flow planning
- SuperStream compliance — each payment must be processed through the existing SuperStream electronic system
Many employers already pay more frequently
How to prepare
For employers
- Check with your payroll software provider about payday super readiness
- Review your cash flow processes for more frequent super payments
- Ensure your SuperStream and clearing house arrangements can handle per-pay-period processing
- Communicate changes to your payroll and finance teams
For employees
- No immediate action required
- Once implemented, you'll see super contributions on your fund statement more frequently
- Check that your employer is paying correctly by comparing each payslip to your super statement
- Ensure your super fund details are up to date with your employer to avoid payment issues
Frequently Asked Questions
Related Guides
Super Guarantee Rate 2025–26
Complete history of the SG rate, current employer obligations, and what it means for your super.
Salary Sacrifice Into Super
How salary sacrifice works, tax benefits, HELP/HECS implications, and contribution cap rules.
Division 293 Tax Explained
Who pays the extra 15% tax on super contributions, how the threshold works, and how to check.
Super Contribution Caps 2025–26
Concessional and non-concessional caps, bring-forward rule, and what happens if you exceed them.