From 1 July 2026, super must be paid at the same time as wages.
Use this checklist to see where your business stands and where you might need help.
How to use our checklist: Work through each item. If you can tick “Yes,” you’re on track. If you’re “Not sure,” that’s a conversation to have with your accountant before July.
| 1. Payroll & Systems | ||
| ☐ | Our payroll software can process and submit super automatically with every pay run | Yes / Not sure |
| ☐ | We’re currently paying super every time we pay wages (not quarterly) | Yes / Not sure |
| ☐ | We don’t rely on manual bank transfers or spreadsheets to manage super payments | Yes / Not sure |
| ☐ | Our payroll software integrates with super funds or a commercial clearing service | Yes / Not sure |
| ☐ | We know how long it takes for a super payment to reach an employee’s fund from the day we initiate it | Yes / Not sure |
| ☐ | If we use the ATO’s Small Business Superannuation Clearing House (SBSCH), we have a plan to switch to an alternative before it closes on 1 July 2026 | Yes / Not sure |
| ☐ | We’ve downloaded all historical records from the SBSCH (if applicable) | Yes / Not sure |
| 2. Employee Records | ||
| ☐ | All employee super fund details are up to date and verified | Yes / Not sure |
| ☐ | New employees are set up with a nominated or stapled fund before their first payday | Yes / Not sure |
| ☐ | We have a process for employees to notify us when their fund details change | Yes / Not sure |
| ☐ | We’ve confirmed which casual and part-time employees are entitled to super | Yes / Not sure |
| 3. Cash Flow Planning | ||
| ☐ | We’ve modelled what paying super every pay cycle looks like for our cash flow | Yes / Not sure |
| ☐ | Paying super weekly or fortnightly won’t put strain on our working capital | Yes / Not sure |
| ☐ | Super is factored into our regular cash flow forecasts (not just as a quarterly lump sum) | Yes / Not sure |
| ☐ | If we’re a seasonal business, we have a plan to cover super during quieter months | Yes / Not sure |
| 4. Contractors & Directors | ||
| ☐ | If we engage contractors, we’ve checked whether super applies to them under the new rules | Yes / Not sure |
| ☐ | Directors receiving a salary or director’s fees are included in our super calculations | Yes / Not sure |
| 5. Risk & Compliance | ||
| ☐ | We understand that late super can trigger penalties per payday (not per quarter) | Yes / Not sure |
| ☐ | We’ve tested how long it takes for a payment to reach an employee’s fund and built in a buffer | Yes / Not sure |
| ☐ | We have a process to identify and fix rejected or failed super payments quickly | Yes / Not sure |
| ☐ | We don’t assume that bank or clearing house delays will protect us from penalties | Yes / Not sure |
| 6. Professional Support | ||
| ☐ | We’ve spoken to our accountant about Payday Super and what it means for our business | Yes / Not sure |
| ☐ | Our payroll setup has been reviewed for compliance with the new rules | Yes / Not sure |
| ☐ | We have a clear plan in place to be ready before 1 July 2026 | Yes / Not sure |
How Did You Go?
- Mostly “Yes”: You’re in good shape. Keep an eye on ATO updates and do a final check with your accountant before July.
- A mix of “Yes” and “Not sure”: You’ve made a start, but there are gaps to close. Book time with your accountant now to work through the items you’re unsure about.
- Mostly “Not sure”: Don’t panic — but don’t wait either. The sooner you get advice, the more time you have to get ready without the pressure of a deadline.
Payday Super is a change to how your payroll works, not just a compliance update. If you’ve got unticked boxes or items you’re unsure about, get in touch with our team. A short conversation now can save you a lot of time, cost, and stress later on.