Compliance
Payday Super From 1 July 2026: Employer Guides, Compliance, and Practical Impacts
Australia’s Payday Super change shifts super payments to every payday—employers must adjust payroll, reporting, and payment systems.
By NomadicTax Research Team • 5-8 min read • August 22, 2026
## Key Changes Under Payday Super
From **1 July 2026**, these changes are legislated:
- Employers must pay Super Guarantee at the **same time** as salary/wages on each payday (weekly, fortnightly, monthly).([softwaredevelopers.ato.gov.au](https://softwaredevelopers.ato.gov.au/PaydaySuper?utm_source=openai))
- Super contributions must reach employees’ super funds **within 7 business days** of payday.([softwaredevelopers.ato.gov.au](https://softwaredevelopers.ato.gov.au/PaydaySuper?utm_source=openai))
- Definition of **Qualifying Earnings (QE)** expanded: includes Ordinary Time Earnings, salary sacrifice, commissions, and payments to certain contractors for labour under the extended employee definition.([ato.gov.au](https://www.ato.gov.au/law/view/document?LocID=%22COD%2FLCR2026D3%2FNAT%2FATO%2Fft7%22&PiT=99991231235958&utm_source=openai))
- Single Touch Payroll (STP) reporting will require new fields: QE and super liability. Digital Service Providers (DSPs) must update software accordingly.([softwaredevelopers.ato.gov.au](https://softwaredevelopers.ato.gov.au/PaydaySuper?utm_source=openai))