Payroll

Payday Super starts 1 July 2026, and the way Australian businesses pay super changes fundamentally from that date. The headline is simple: instead of paying super quarterly, employers will need to process it on payday. But there’s more to it than timing. The calculation base is broadening, the penalty regime is being rewired, the ATO’s clearing house is closing, and several nuances in the detail are worth understanding before 1 July. This is the version we’re giving our clients. It covers what’s actually changing, what it costs to get wrong, and the traps worth planning for now. What’s changing when Payday