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)
- Super contributions must reach employees’ super funds within 7 business days of payday.(softwaredevelopers.ato.gov.au)
- 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)
- 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)