From 1 July 2026, the superannuation guarantee regime will shift from quarterly payments to a payday-based system, with contributions required to be made within tight timeframes linked to payroll.
For accountants, the challenge is not just understanding the new rules, but advising clients on how to implement them in practice. With new concepts, increased ATO visibility, and real-time compliance risks, the shift to Payday Super will require a more proactive and systems-focused approach.
We spoke with employment tax specialist Stefanie Merlino of BDO about what’s changing and where advisers should be focusing their attention now.
Q: At a high level, what is actually changing under Payday Super?
A: The fundamental change is timing. Instead of calculating and paying superannuation guarantee on a quarterly basis, employers will need to make contributions within seven business days of each payday. That significantly increases the frequency of compliance and removes the flexibility that existed under the quarterly system.
Q: Where do you see advisers underestimating the impact?
A: Often in how operational the changes are. There can be an assumption that this is just a timing adjustment, but in practice it requires a review of payroll configuration, clearing house arrangements, and internal approval processes. If those elements are not aligned, it becomes very easy to fall outside the required timeframes.
Q: What are the key new concepts advisers need to understand?
A: “Qualifying earnings” is a central concept. It broadly builds on ordinary time earnings, but with some important extensions, including the treatment of salary sacrifice amounts. There is also the concept of an “eligible contribution”, which focuses on whether the fund can actually allocate the contribution based on the information provided. That brings data accuracy into sharper focus.
Q: How does the ATO’s approach to compliance change under the new regime?
A: The ATO will have much greater visibility through Single Touch Payroll and Payday Super reporting. That allows for real-time data matching and earlier identification of non-compliance. As a result, issues that may previously have gone unnoticed until quarter-end are likely to be detected much sooner.
Q: What impact will Payday Super have on cash flow for clients?
A: Moving from quarterly to payday-based contributions removes the timing buffer that many businesses have traditionally relied on. Super will need to be funded much earlier and more frequently, which can create pressure for clients with tight margins or irregular cash inflows.
From an advisory perspective, this makes cash flow forecasting more important. Clients will need to understand the timing of their super obligations alongside other liabilities such as PAYG, GST and wages, and ensure they have sufficient liquidity to meet those commitments as they arise.
Q: So what should advisers be encouraging clients to do now?
A: The focus should be on readiness. That includes mapping current processes, identifying gaps, and engaging with payroll and clearing house providers to understand what changes are required. It is also important to test systems and workflows ahead of 1 July so that any issues can be resolved before the regime commences.
The changes affect multiple parts of a business, and they take time to implement properly. Starting early allows for a more structured transition, rather than a reactive one.
Keen to learn more?
Don’t miss Stefanie Merlino’s upcoming webinar Payday Super Is Coming: How to Prepare Now for the July 2026 Shift, available live and on demand.
