Payday Super has been law since 1 July 2026, under the Treasury Laws Amendment (Payday Superannuation) Act 2025. Every Australian employer must pay superannuation guarantee contributions.
Hence, they reach an employee’s super fund within seven business days of that employee’s payday, replacing the old system where super could be paid up to 28 days after the end of each quarter.
Most of what’s been written about Payday Super focuses on the compliance side – the new due dates, the penalties for missing them, the reporting requirements through Single Touch Payroll. All of that matters. But for the business owners we work with, the bigger practical shift is in cash flow, not compliance.
What actually changed
- Super guarantee must reach the employee’s fund within 7 business days of each
payday (previously 28 days after quarter-end)
- Contributions are now calculated on (qualifying earnings) – broadly the same base as
ordinary time earnings, with a few additions
- There are no exemptions based on business size or payroll frequency
Why this is a cash flow issue, not just a compliance issue?
Under the old quarterly system, super accumulated in your account across three months and left the business once, in a predictable lump sum, on a date you could see coming from a long way out. Many businesses built their cash flow planning around that rhythm without even thinking about it.
Under Payday Super, that rhythm is gone. If you pay staff fortnightly, super now leaves the business roughly 26 times a year instead of 4. The total amount paid over the year doesn’t change – but the shape of the cash outflow does, and that matters for anyone managing tight weekly or fortnightly cash positions.
What to build into your planning
- Treat super as part of every pay run’s cash requirement, alongside wages and PAYG Withholding, not as a separate quarterly bill
- Check that your payroll software or clearing house can actually process payments within the 7-business-day window
- If cash is tight around payday, build a small buffer into your working capital rather than relying on the old quarterly breathing room.
The bottom line
Payday Super doesn’t change how much super you pay – it changes when it leaves your account and how often. If your cash flow forecast hasn’t been updated to reflect that, now’s the time.
Get in touch with Accounting Services Australia if you’d like help mapping it into your regular planning.
