Upcoming changes to super: What employers need to know

These updates will impact how often employers pay super, how it’s reported, and the expectations around compliance. Here’s a simple breakdown of what’s changing and what it means for you.

Moving to payday super

Currently, employers are required to pay super contributions at least quarterly. Under the proposed changes, super will need to be paid at the same time as wages, meaning contributions are processed with each pay cycle.

Super payments must be received by the employee’s super fund within seven business days of payday. Some exceptions may apply, including for new employees.

The Super guarantee will be calculated as 12% of an employee’s qualifying earnings (QE). This new term brings together ordinary time earnings (OTE) and certain additional payments.

This shift is designed to:

• Ensure employees receive their entitlements sooner 
• Reduce unpaid or delayed super 
• Improve visibility of super contributions in real time 

For employers, this means aligning payroll and super processes more closely than ever before.

Changes to reporting requirements

In addition to more frequent payments, reporting obligations will also evolve.

Employers will need to ensure super contributions are accurately reported in line with each pay run, increasing the importance of payroll accuracy and up-to-date systems.

The Australian Taxation Office will continue to monitor compliance, using improved data matching to identify missed or late payments more quickly.

What this means for employers

While the changes are intended to simplify and strengthen the super system overall, they will require some adjustment.

Employers should start preparing by reviewing existing payroll systems and capabilities. Early preparation will help avoid last minute disruptions and ensure a smooth transition.

Why these changes matter

These reforms are part of a broader effort to improve outcomes for Australian workers.

By linking super payments to payday, employees can build their retirement savings sooner, benefit from compound growth over time and have greater confidence their super is being paid correctly.

For employers, it’s an opportunity to strengthen compliance and build trust with employees.

Stay ahead of the changes

Although the changes are set to come into effect from 1 July 2026, now is the time to review your payroll systems and super processes.

You don’t need to wait until the deadline, employers can begin aligning super payments with pay cycles now to get ahead of the changes and minimise disruption later.

Taking early action will help ensure your business is ready and compliant when the new requirements come into effect.