The latest on Payday Super

From 1 July 2026, employers must pay their employees’ super each payday instead of at least once every 3 months. To support this shift, the Australian Taxation Office (ATO) has released new factsheets, checklists and videos. 

These resources cover information such as:

• How to get ready for Payday Super
• Key changes to super guarantee, to provide a comparison between the old and new super systems
• Qualifying earnings (QE) – understanding the new base for calculating super contributions
• Upgrades to SuperStream – the standards for the way all employers pay super guarantee.

The ATO will regularly update their website as more resources are published.

What is Payday Super?

Payday Super is a change to Australia’s superannuation system that requires employers to pay superannuation contributions on or before each employee’s payday, rather than quarterly.

From 1 July 2026, super will need to be paid at the same time wages are paid, aligning super contributions more closely with employees’ regular income.

When do preparations need to take place?

Even though the new requirements take effect from 1 July 2026, the Australian Taxation Office (ATO) is encouraging employers to begin preparing early, particularly those with payroll systems or processes that currently rely on quarterly super payments.

Who does this affect?

Payday Super applies to all employers, including podiatry practices of all sizes. If you employ staff and currently pay super quarterly, your payroll processes will need to change.

What do qualifying earnings include?

Qualifying earnings include the following:

• Ordinary time earnings (OTE), i.e. payments for ordinary hours of work, including certain types of paid leave, allowances, bonuses and lump sum payments.
• Salary sacrifice amounts that would qualify as qualifying earnings had they not been sacrificed to superannuation.
• Earnings paid to workers who fall under the expanded definition of employee, including payments to independent contractors paid mainly for their labour.

What is happening to the Small Business Super Clearing House (SBSCH)?

It is closing permanently from 1 July. Refer to the ATO’s checklist on how to transition to a new provider on its resources page or find more detail at ato.gov.au/SBSCH.

What happens if employers get it wrong?

It’s important to get it right to avoid interest and penalties. In the first year of Payday Super, the ATO will recognise that employers who are making genuine efforts to comply should not be the focus of compliance action. You can read more about the ATO’s compliance approach online.

What should podiatry employers do now?

While Payday Super doesn’t start until July 2026, podiatry employers can take practical steps now:

• Review current payroll and super payment processes
• Speak with payroll software or service providers about readiness
• Familiarise yourself with Qualifying Earnings
• Plan for the closure of the Small Business Super Clearing House if applicable
• Use the ATO’s checklists to map out required changes.

Starting early can help avoid last‑minute system changes or compliance stress.