Are you ready for payday super?

Payday super is coming 1 July 2026. For employers, this isn’t just a calendar change, it may be a complete redesign of a core business process. The move to payday-aligned super guarantee (SG) contributions will bring new operational, compliance, and cash flow considerations that'll take time to plan and implement.

The ATO has signalled a risk-based compliance approach, but penalties for late payments will be significant. That’s why early preparation is vital.

 

Getting ready early

Start with these key steps:

1. Check your payroll systems

Make sure your payroll software can calculate SG on qualifying earnings for every pay cycle and can report accurately through Single Touch Payroll (STP). Double-check your bank account has fast payments enabled for EFT transactions.

2. Test clearing house data

Contributions must reach super funds no later than seven business days after payday. Allow for any banking delays and confirm your clearing house can handle more frequent transactions.

3. Review cash flow

Moving from quarterly to payday-aligned contributions means smaller but more regular outflows. Check how this impacts your budget and make changes now for smoother cash flow.

4. Validate employee data

Check employees’ super fund details are up to date. The wrong information can mean failed payments and compliance issues.

5. Train staff and align teams

Your payroll and HR teams need to understand the new processes and reporting rules. This is a whole-of-business change – with finance, HR and governance working together.

6. Find alternatives to the ATO’s Small Business Superannuation Clearing House 

If you’re using the SBSCH, now’s the time to look for new ways to make SG payments.  

 

Learn more about payday super

You can find more tips on getting ready in our payday super employer readiness checklist on our payday super hub.

How ART is preparing for payday super

We’re continuing to invest in our technology and improving our processes to ensure members’ super contributions are received and invested as quickly as possible. We’re making sure our employer contribution platforms are ready for more frequent contributions and we’re streamlining and automating contribution tasks and processes.

We’re also improving straight-through processing in our technology to align with ATO SuperStream upgrades coming 1 July 2026, including:

• Member Verification Requests: Employers will be able to verify whether an employee is a member of the ART fund and that we can accept their contributions. We’ll alert employers to any verification issues during the new employee onboarding process, or in response to rejected contributions.
• Improved error messaging: Implementing the requirements outlined in the new Messaging Implementation Guide (MIG) to alert employers to any transactional errors after they submit contributions.
• Fund Validation Service (FVS): Clearing houses and funds will need to enable new capability for the FVS to confirm if the fund is active (recent or imminent changes to be aware of), payment details to transact with the fund are accurate, and MIG version the fund is on.
• Extending our existing New Payment Platform (NPP) capability: More employers will be adopting NPP-enabled payment options in the future, so we're making sure our technology can receive NPP-enabled payments at scale.

We’re also improving how we manage data errors and refunds. These changes will help employers send contributions to the right super product and allow faster processing of refunds when exceptions occur - giving employers more time to fix and resubmit contributions.

 

Key points to note

One important shift under payday super is the Maximum Contribution Base (MCB). Currently calculated quarterly, the MCB will move to an annual basis from 1 July 2026. This realignment means once an employee’s qualifying earnings reach the threshold (expected to be $250,000 for the 2027 financial year) across the year, no further SG contributions are required – regardless of when this threshold is hit. 

What does this mean for employers? If an employee’s earnings exceed the annual MCB, you can stop paying SG contributions for that year. Payroll software should track cumulative qualifying earnings annually, flagging when an employee reaches the threshold. 

Planning for the June–July 2026 crossover 

If you are currently paying quarterly or monthly, the final SG contribution (April–June 2026) will still be due by 28 July 2026, after payday super begins. That means in July 2026, you’ll pay both the last contribution for financial year 2026, and your first payday super contributions, increasing your super outflows in that month. 

Importantly, the new law introduces a transitional rule for contributions made between 1 July 2026 and 28 July 2026, so that contributions are applied to the pre-1 July 2026 period first. Employers should consider how this impacts your payroll processes and your ability to pay your SG on time.

Looking for more information?

Check out our FAQs for more answers to the most frequently asked questions we hear. 

To help you prepare for payday super, we have put together a list of helpful resources including the employer readiness checklist on our payday super hub. 

The ATO has also shared helpful information on payday super: 

• About payday super 
• Super guarantee opt out for high-income earner with multiple employers 
• How we match data for super guarantee 
• Making super payments 
• Maximum contributions base 
• The new super guarantee charge 
• Payment deadlines for payday super 
• What payments are qualifying earnings