What’s changing?
From 1 July 2026, the Superannuation Guarantee (SG) must be paid on payday (each pay cycle), replacing the current quarterly payment requirement.
Why the change?
- Employee outcomes: Earlier contribution investing and better visibility.
- Compliance: ATO can identify unpaid super sooner and act earlier.
- Cash flow: Smaller, more frequent payments reduce large quarter-end liabilities.
What employers should do now
- Configure payroll: Ensure SG is calculated and sent with each pay run.
- Check clearing house/SuperStream setup: Funds and member details must be current.
- Cash-flow planning: Model weekly/fortnightly/monthly SG outflows.
- Reconcile history: Identify and rectify any SG shortfalls.
- Governance: Document processes, due dates, and responsibilities.
Common questions
Do SG rates change?
No change has been announced to the rate because of payday super. Apply the legislated SG rate for each period.
What if we pay monthly?
You’ll still need to pay SG at the same time as salary/wages—so monthly payroll means monthly SG (not quarterly).
Will there be ATO leniency initially?
Expect active compliance. Address historical shortfalls early and keep evidence of remediation.