Payday Super is here

The information you need to manage it – in one place

Payday Super is now in effect, changing how and when superannuation guarantee contribution is paid. We outline what’s changed, why it matters, and how we’re supporting our employer clients.

What's Payday Super?

From 1 July 2026, the way superannuation is paid in Australia has changed. Under the Payday Super legislation, employers are now required to pay Superannuation Guarantee (SG) contributions at the same time as salary and wages, rather than quarterly.

This reform is designed to tackle the $5 billion annual issue of unpaid super1, improve retirement outcomes through faster compounding, and increase transparency and accountability across the workforce. The Australian Taxation Office (ATO) is also receiving increased funding to identify underpayments of SG and take appropriate actions.

As your superannuation provider, we’re here to help you prepare for this transition with confidence.

What’s changed?

The Treasury Laws Amendment (Payday Superannuation) Act 2025 has introduced several key changes:

  • SG contributions must generally be paid within 7 business days of each pay day
  • A new definition of Qualifying Earnings (QE) applies to determine the SG obligation, including ordinary time earnings (OTE), salary sacrifice, and other SG-relevant payments
  • Employers who don’t comply may face increased SG Charge (SGC) penalties, including daily interest, administrative uplift, and choice loading
  • The ATO’s Small Business Superannuation Clearing House (SBSCH) closed on 1 July 2026

Why it matters

For employees, more frequent super contributions mean:

  • Earlier compounding of retirement savings
  • Greater visibility of contributions
  • Reduced risk of super theft

For employers, the change:

  • Reduces liability build-up
  • Streamlines payroll processes
  • Increases compliance pressure

Payday Super video series

Meeting the 7-day contribution deadline

Navigating payment timing

When additional time applies

Compliance and the SG Charge

Small Business Superannuation Clearing House

New Payments Platform (NPP)

Payday Super webinar series

  • Watch a recording of our Payday Super webinar

    In this session, our experts:

    • Explain the Payday Super changes and what they mean for your business
    • Share practical steps to support your payroll and HR teams
    • Highlight how we’ll support you as employers to transition smoothly
    • Plus answer employer questions

     

  • We go beyond the basics with industry experts from the ATO, Financial Services Council and SuperChoice and focus on what matters most for your business right now.

    In this session, our experts:

    • Break down the key changes under Payday Super
    • Share real-world insights from our employers, supported by practical case studies
    • Lead a live Q&A panel to address your most pressing questions
    • Outline the three critical steps every employer needs to take now to avoid disruption and be compliant

     

  • We explore the real impact of Payday Super on payroll, processes and people with industry experts.

    In this session, our experts:

    • Lead a live panel Q&A to answer your questions with clear, practical guidance
    • Explain the operational impact on payroll and systems, including timing changes, data flows, clearing house reporting and ATO error messaging
    • Share real-life examples of how employers are preparing for Payday Super
    • Outline your next steps, including tools, support and resources for a smooth and compliant transition

     

How you can prepare

We recommend taking the following steps to ensure a smooth transition:

  • Review Payroll Systems – Ensure your payroll software and clearing house can support real-time SG payments. Speak with your provider about system upgrades or integrations.
  • Update Employee Super Fund Details – Rejected contributions often stem from outdated fund information. Use tools like the Member Verification Request (MVR) to validate fund details before processing payments.
  • Use the Correct PRN – If you’re paying us directly, ensure you have the correct Payment Reference Number (PRN) in both the ‘Reference’ and ‘Description’ fields (these fields may be called something different in your online banking platform). We need this to match the contributions to the right member and process payments accurately. See the Australian Payments Plus guide for instructions.
  • Understand Qualifying Earnings – Get familiar with the new QE definition. It’s broader than OTE and includes salary sacrifice and other SG-relevant amounts. Accurate calculations are key to avoiding penalties.
  • Monitor Cash Flow – More frequent payments mean tighter cash flow management. Forecast your SG obligations weekly, fortnightly or monthly, depending on your pay cycle.
  • Prepare for Compliance – The ATO has released guidance outlining its compliance approach for 2026/27. Employers who act in good faith and resolve issues quickly will not be the focus of enforcement.2

Paying your employees' super

With MLC EmployerPay you can set up one easy, online payment for all your employees' super, run reports and get help with meeting payment standards.

MLC EmployerPay guides and tutorials

Login to MLC EmployerPay

We’re here to help

We’re committed to supporting you through this change with:
  • Employer resources and checklists
  • Ongoing education and webinars
  • Integration support for payroll systems

Keep an eye on this page for updates on the legislation.

Payday Super is more than a legislative change – it’s a cultural shift in how retirement savings are valued and protected. For employers, it’s an opportunity to demonstrate transparency, responsibility and care for their workforce.

Helpful resources

We've brought together practical resources to help you navigate Payday Super and manage your ongoing obligations.

Getting started with reporting

How to track a super payment or submission

How to view refund information

Get in touch

If you have any questions, reach out to your Relationship Manager or contact us on 132 652 between 8am and 6pm AEST/AEDT, Monday to Friday.

1 Payday super: solving the unpaid super crisis, Super Members Council, August 2025

2 ATO Practical Compliance Guideline PCG 2026/1 opens in new window

Important information and disclaimer

This article has been prepared by NULIS Nominees (Australia) Limited ABN 80 008 515 633 AFSL 236465 (NULIS) as trustee of the MLC Super Fund ABN 70 732 426 024. NULIS is part of the Insignia Financial group of companies comprising Insignia Financial Ltd ABN 49 100 103 722 and its related bodies corporate (‘Insignia Financial Group’). MLC MasterKey Business Super is part of the MLC Super Fund.

The information in this article is current as at August 2026 and may be subject to change. This information may constitute general advice. The information in this article is general in nature and does not take into account your employees’ personal objectives, financial situation or needs. Your employees should consider obtaining independent advice before making any financial decisions based on this information. It is recommended that you and your employees consider the relevant Product Disclosure Statement (PDS) and Target Market Determination (TMD) before making any decisions about their superannuation. You can obtain the latest copy of the PDS (or other disclosure documents) and TMD by calling us on 132 652 or by searching for the applicable product at mlc.com.au.

Get in touch

Talk to us on 132 652 between 8am and 6pm AEST/AEDT, Monday to Friday

Email us by completing our contact form

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Insignia Financial Ltd ABN 49 100 103 722.