From 1 July 2026, the way employers pay super is set to change.
The Federal Government has announced that superannuation contributions will need to be paid at the same time as wages, rather than quarterly. This reform, known as Payday Super, means super becomes part of every pay run.
Limited exceptions may apply in certain circumstances; however, most employers will be required to comply from the commencement date.
If you run a cabinetmaking, joinery, design or manufacturing business, this is something you will need to plan for.
What this means for your business:
- Super must be paid each pay cycle
- Quarterly super payments will no longer apply
- Payroll systems must be compliant and able to process same day super
- Late payments will trigger penalties more quickly
- Errors will be identified much earlier
What you should be doing now:
- Speak with your bookkeeper or payroll provider
- Confirm your payroll software can manage same-day super payments
- Review cash flow to accommodate more frequent payments
- Check that super is being calculated correctly on ordinary time earnings
- Ensure employee fund details are accurate and up to date
Getting this right early will reduce risk and avoid potential penalties
MEMBER RESOURCES AVAILABLE
ACFA has Superannuation Fact Sheets available in the Member Portal for ACFA x KBDi Members to help you understand your obligations and prepare your business:
Some Resources require an ACFA or KBDi membership to access
