Payday Super

So often, business owners see their accountants as a 'necessary evil' — someone you call once a year to tick the compliance box. But your accountant has so much more to offer. And right now, with major changes on the horizon, staying informed has never been more important.

What is Payday Super?

From 1 July 2026, employers will be required to pay superannuation on the same day as wages, not quarterly as most do today. This is one of the biggest changes to payroll obligations in years and it will affect every business with employees.

What does this mean for your business?

Currently most employers pay super quarterly. Under the new rules, every time you pay your employees their wages, super must be paid on the same day. This means:

• Super payments will be much more frequent

• Your cash flow needs to account for super every pay run

• Your payroll software must support same-day super payments

• Late payments will attract SGC penalties from the ATO

Here's what you need to do now:

• Review your payroll software — confirm it supports same-day super payments via Super Stream

• Check your cash flow — super will no longer be a quarterly lump sum, plan accordingly

• Ensure all employee super fund details are current and correct

• Reconcile your STP and BAS reporting to avoid discrepancies

• Speak to your accountant now — don't wait until June 2026

We're here year-round — not just at tax time.

At Aperture Accounting we proactively reach out to our clients about changes like these — because we believe you deserve more than a once-a-year visit.

If you'd like to understand how Payday Super affects your business specifically, call us on 1300 273 788 or email info@apertureaccounting.com.au

Your Vision is Our Focus.