Same day super rule changes – What’s coming in 2026

What is same day super?

Same day super is a policy introduced in the 2023–24 federal budget requiring employers to pay superannuation contributions at the same time as wages. This means that from 1 July 2026, every time a pay run is processed, super must also be paid — not weeks or months later, but on or shortly after payday.

Currently, employers can pay super quarterly. For example, super accrued in January, February and March doesn’t need to be paid until 28 April. Under the new regime, this delay won’t be allowed. Employers must remit super within seven calendar days of paying wages.

Why is the government making this change?

The government’s motivation is twofold: closing the unpaid super gap and improving retirement outcomes.

According to Treasury, around $4.7 billion in super is underpaid or paid late each year. That means millions of Australian workers are missing out on money they’re legally entitled to — and that shortfall compounds over time, leading to lower retirement savings.

By moving to same day super, it becomes much harder for non-compliant employers to delay payments. Real-time data from single touch payroll (STP) reporting will give the ATO visibility into whether super has actually been paid, not just accrued on payslips.

It’s also a win for employees. The earlier super is paid, the earlier it’s invested, which means compounding returns kick in sooner. According to government estimates, a 25-year-old worker on median income could have around 1.5% more in their super account at retirement simply by having their contributions paid earlier.

What’s changing — the fine print

From 1 July 2026, several key elements will come into effect:

1. Super must be paid more frequently

Employers will be required to pay super at the same time as salary and wages — or at the very least, within seven calendar days of each pay run. If you process weekly or fortnightly pay runs, this means dozens more super payments every year.

2. STP data will be used to enforce compliance

The ATO will use data from STP phase 2 to match wage payments with super contributions in near real-time. This makes it easier to identify employers who haven’t paid on time.

3. The ATO's clearing house will be retired

The ATO has announced it will close its small business superannuation clearing house (SBSCH) from 1 July 2026. Employers will need to use a commercial clearing house or payroll software that supports direct super integration.

4. Penalties for non-compliance will increase

The superannuation guarantee charge (SGC) regime already includes penalties for late or missing payments. Under the new rules, the risk of being penalised increases because there will be more payment events. Interest, admin fees and tax consequences will apply more often, and more quickly, if things go wrong.

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What this means for small businesses

If you run a small business, these changes are significant. Paying super quarterly has traditionally given businesses time to manage cash flow, especially during quiet periods or seasonal downturns. Moving to a pay-cycle-based model creates both administrative and financial challenges.

Here’s where it gets tricky:

• Cash flow becomes tighter – wages and super need to be paid together, every time.
• More payments = more admin – if you run weekly payroll, you could be making 52 super payments a year instead of four.
• Payroll software needs to be up to scratch – manual payment systems won’t cut it. You’ll need an integrated payroll and super clearing solution that automates payments on each pay run.

That said, this shift doesn’t need to be painful. With the right systems in place, super payments can be automated and aligned with your payroll cycles. In fact, it could even save you time in the long run.

How to prepare in 2025

While the changes don’t kick in until 2026, 2025 is the year to act. Leaving it until the last minute could leave you scrambling to comply, or worse, facing fines.

Here’s how I would prepare:

1. Review your payroll software

Check whether your payroll system is ready for same day super. It needs to support:

• Automatic super calculations.
• Direct integration with a super clearing house.
• Timely submission of STP phase 2 reports.

If your software isn’t up to scratch, 2025 is the year to upgrade. I would recommend Payroo as a powerful, affordable and compliant payroll solution.

2. Forecast your cash flow

If you currently rely on the time gap between paying wages and super, it’s time to tighten the reins. Start building cash flow forecasts that assume super is paid on the same day as wages. This gives you a more realistic picture of your short-term obligations.

3. Communicate with staff

Let your employees know about the changes. Most will see this as a positive step, since it improves transparency and grows their retirement savings. Keeping staff informed builds trust.

What are the benefits?

While the upfront work may feel like a burden, there are several long-term benefits to same day super:

• Better retirement outcomes for staff – early payment = more compounding = bigger balances.
• Improved trust – employees will know super is paid when they get paid.
• Less risk of non-compliance – automated payments reduce human error and missed deadlines.
• Reduced end-of-quarter stress – instead of one big payment every three months, costs are spread evenly across the year.

Over time, the same day super system will likely become just another part of the payroll rhythm — much like STP did.

Are there any exceptions?

There will be some flexibility, especially around the implementation timeline. For example, employers will have up to seven days from payday to make the super contribution. Also, in cases of irregular or ad hoc payments (like bonuses), there may be further clarification from the ATO about timing expectations.

The government is expected to release more detailed legislation and guidance in late 2024 or early 2025. I’ll be keeping a close eye on these developments.

Final thoughts

Same day super represents one of the biggest shifts in employer obligations since the introduction of the super guarantee itself. It’s designed to improve transparency, stop unpaid super, and deliver better outcomes for workers — but it also means businesses will need to change how they operate.

If you haven’t already started planning, use 2025 as your transition year. Review your systems, check your payroll processes, and speak to your accountant or bookkeeper.

And if you’re looking for a simple way to stay compliant, Thriday can help. With automated accounting, real-time payroll, and built-in super payments, Thriday is designed to help small businesses stay on top of their obligations — without the hassle.