What we know so far about payday super

Rudd Mantell Accountants • February 7, 2025

The government has shared more details about its proposed new “payday super” plan, which will start on 1 July 2026.

What is payday super?


Starting in July 2026, employers must pay superannuation guarantee (SG) contributions to their employees at the same time they pay their salary and wages – weekly, fortnightly, or monthly. Currently, employers are legally required to pay their employees’ SG contributions on a quarterly basis.


What this means for employers


All employers, no matter the size, will have to make SG contributions when they pay their workers. This might affect cash flow, especially for small businesses, and could create an extra administrative burden if they don’t have the right systems in place (such as payroll software, etc).


What this means for employees


The goal of payday super is to make SG contributions more transparent and help boost retirement savings. For example, according to the Government, a 25-year-old earning the median income and receiving superannuation could have about $6,000 extra by retirement because of the proposed changes.


Further details announced


The government recently released further policy design details on the payday super measure. 


Here’s what we know so far regarding the proposed payday super model:


Super must reach employees’ funds within 7 days of being paid, except for new employees or small, irregular payments. 


  • For new employees, the timeframe will be 14 days after they commenced employment, and
  • SG contributions in relation to small and irregular payments can be made within seven days of the next regular ordinary time earnings (OTE) payment.


Super is still calculated based on an employee’s OTE which includes regular salary and wages but excludes overtime.


If employers don’t pay on time, they will continue to face penalties.


Small businesses will need to find alternative payroll software solutions to pay their employees’ super as the ATO’s small business clearing house will close from 1 July 2026.


Where to from here?



The government is still finalising its payday super plan and aims to introduce legislation soon. As always, we’ll keep you updated on this measure as more information comes to hand. 

Reducing your tax bill while topping up your super

By Rudd Mantell Accountants • February 10, 2026
Let’s say you’ve just sold the house you inherited from your parents 12 years ago for $1.3 million. You’ve been renting it out for most of that time, but the property market has been hotting up and you were told by several real estate agents that they could get you a good price.

Surviving (and maybe avoiding) an ATO audit

By Rudd Mantell Accountants • February 10, 2026
This piece is aimed at self-employed clients, so if you’re a salary earner or a retiree you can safely move on to the next item.

Forgiveness of a debt - What are the tax consequences?

By Rudd Mantell Accountants • February 10, 2026
If you are owed money and you forgive that debt, potentially there are some important CGT consequences.

Permanent incapacity and super - what it means if you're totally and permanently disabled

By Rudd Mantell Accountant • February 10, 2026
Most people think of superannuation as money they can’t touch until retirement, but there are important exceptions. One significant exception is the permanent incapacity condition of release, which can allow people who are totally and permanently disabled to access their super earlier.

CGT - Buying a new home before selling the old

By Rudd Mantell Accountants • February 10, 2026
If you find yourself in the position of having bought yourself a new home before you sold your existing home, there are important CGT issues to consider – and these centre on the fact that under the CGT rules, you cannot have two or more CGT exempt homes at the same time.

Six changes impacting your super in 2026

By Rudd Mantell Accountants • February 10, 2026
Superannuation rules are always evolving, and 2026 is shaping up to be another year of important changes. Some of these updates may only affect a small group of people, while others could impact almost everyone with super.

Age Pension and CGT implications of caravanning around Australia for 12 months

By Rudd Mantell Accountants • January 30, 2026
Many retirees dream of taking a “lap of Australia” in a caravan. A common question is what happens to the Age Pension and the family home if you leave it for a year.

Change to the tax treatment of holiday homes

By Rudd Mantell Accountants • January 30, 2026
No doubt noting the growing trend for people to rent out property for short-term accommodation, the ATO has withdrawn a 40-year old ruling and replaced it with a new draft Taxation Ruling accompanied by two draft Practical Compliance Guidelines that between them cover everything relating to renting out all or part of your property without carrying on a business, including income and deductions in a variety of circumstances.

Protecting your super from scams

By Rudd Mantell Accountants • January 27, 2026
With more than $4 trillion in superannuation, it’s no surprise scammers see it as a goldmine. ASIC has warned Australians to be on high alert after a rise in pushy sales tactics and false promises designed to lure people into risky super switches. Since your super is one of the biggest investments you’ll ever make, protecting it is crucial. Here’s what you need to know to keep your nest egg safe.

Changes to deductibility of interest on ATO debts

By Rudd Mantell Accountants • September 1, 2025
An important reminder: Interest incurred in income years starting on or after 1 July will no longer be deductible, regardless of whether the debt relates to an earlier income year.