When Payday Super starts¶

Payday Super starts from 1 July 2026. It applies to payments of salary and wages made on or after that date. Any pay you run from 1 July 2026 onwards follows the new rule: super is paid at the same time as wages, each payday.

Before that date, the old quarterly system still applied. This lesson sets out the start date and how the changeover worked, so you know which rule applies to a given pay.

In one line

Payday Super starts from 1 July 2026 and applies to salary and wages paid on or after that date.

Why this matters¶

Knowing exactly when the new rule starts tells you which set of rules a pay run follows. Wages paid before 1 July 2026 followed the old quarterly rules; wages paid from that date follow Payday Super. Getting the timing right keeps you compliant and avoids confusion during the changeover.

What you will learn¶

When Payday Super starts
Which payments it applies to
How the old quarterly system finished

Understanding the concept¶

Payday Super applies from 1 July 2026. The test is the date the salary and wages are paid. If a payment of salary and wages is made on or after 1 July 2026, the Payday Super rules apply to the super for that payment.

Before 1 July 2026, employers paid super quarterly — four times a year, by set due dates. The ATO explains that the final quarterly period was the quarter ending 30 June 2026. For that last quarter, employers continued to work out and pay super under the old quarterly rules, based on earnings paid between 1 April and 30 June 2026, and paid it by the usual quarterly due date of 28 July 2026.

So there is a clean handover. Wages paid up to 30 June 2026 fall under the old quarterly super. Wages paid from 1 July 2026 fall under Payday Super.

The ATO has also said it will take a supportive approach in the first year. Employers who are genuinely trying to make the change and who fix any errors quickly will not be the focus of compliance action. The focus will be on those who do not try to move to more frequent payments, do not fix errors, or do not pay super at all.

For accountants & bookkeepers

The ATO notes some practical changeover points. The Small Business Superannuation Clearing House closed from 1 July 2026, so it cannot be used after that date. The ATO also states the late-payment offset was not available for the final June quarterly payment. Check the ATO's changeover guidance for the current detail before advising on the transition.

Example¶

Priya pays her cafe staff weekly. Her pay run for the week ending 28 June 2026 was paid before 1 July, so its super followed the old quarterly rules, wrapped up in the quarter ending 30 June 2026. Her first pay run paid on or after 1 July 2026 followed Payday Super — she paid super that week, at the same time as wages, so it reached each fund within the required window.

Common mistakes¶

Using the payday of the pay period start instead of the actual date wages were paid.
Assuming a pay run late in June 2026 already follows Payday Super — it depends on the date the wages were paid.
Forgetting the final quarterly super, for the quarter ending 30 June 2026, was still due under the old rules.
Thinking the first-year supportive approach means the rule is optional — it is not.

How this works in myaccountant¶

In the app — for pay runs from 1 July 2026, myaccountant works out super for each pay and shows when it must reach the fund, so your pays follow the Payday Super timing from the start date onwards.

Key points¶

Payday Super starts from 1 July 2026.
It applies to salary and wages paid on or after that date.
The date wages are paid decides which rule applies.
The final quarterly super was for the quarter ending 30 June 2026.
The ATO has said it will take a supportive approach in the first year.

Learn next¶

General information only — not tax, super or financial advice.

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