From 1 July 2026, super must be paid at the same time as wages. Use this checklist to see where your business stands — and where you might need help.
How to use this: Work through each item. If you can tick “Yes,” you’re on track. If you’re “Not sure,” that’s a conversation to have with your accountant before July.
| 1. Payroll & Systems | ||
| ☐ | Our payroll software can process and submit super automatically with every pay run | Yes / Not sure |
| ☐ | We’re currently paying super every time we pay wages (not quarterly) | Yes / Not sure |
| ☐ | We don’t rely on manual bank transfers or spreadsheets to manage super payments | Yes / Not sure |
| ☐ | Our payroll software integrates with super funds or a commercial clearing service | Yes / Not sure |
| ☐ | We know how long it takes for a super payment to reach an employee’s fund from the day we initiate it | Yes / Not sure |
| ☐ | If we use the ATO’s Small Business Superannuation Clearing House (SBSCH), we have a plan to switch to an alternative before it closes on 1 July 2026 | Yes / Not sure |
| ☐ | We’ve downloaded all historical records from the SBSCH (if applicable) | Yes / Not sure |
| 2. Employee Records | ||
| ☐ | All employee super fund details are up to date and verified | Yes / Not sure |
| ☐ | New employees are set up with a nominated or stapled fund before their first payday | Yes / Not sure |
| ☐ | We have a process for employees to notify us when their fund details change | Yes / Not sure |
| ☐ | We’ve confirmed which casual and part-time employees are entitled to super | Yes / Not sure |
| 3. Cash Flow Planning | ||
| ☐ | We’ve modelled what paying super every pay cycle looks like for our cash flow | Yes / Not sure |
| ☐ | Paying super weekly or fortnightly won’t put strain on our working capital | Yes / Not sure |
| ☐ | Super is factored into our regular cash flow forecasts (not just as a quarterly lump sum) | Yes / Not sure |
| ☐ | If we’re a seasonal business, we have a plan to cover super during quieter months | Yes / Not sure |
| 4. Contractors & Directors | ||
| ☐ | If we engage contractors, we’ve checked whether super applies to them under the new rules | Yes / Not sure |
| ☐ | Directors receiving a salary or director’s fees are included in our super calculations | Yes / Not sure |
| 5. Risk & Compliance | ||
| ☐ | We understand that late super can trigger penalties per payday (not per quarter) | Yes / Not sure |
| ☐ | We’ve tested how long it takes for a payment to reach an employee’s fund and built in a buffer | Yes / Not sure |
| ☐ | We have a process to identify and fix rejected or failed super payments quickly | Yes / Not sure |
| ☐ | We don’t assume that bank or clearing house delays will protect us from penalties | Yes / Not sure |
| 6. Professional Support | ||
| ☐ | We’ve spoken to our accountant about Payday Super and what it means for our business | Yes / Not sure |
| ☐ | Our payroll setup has been reviewed for compliance with the new rules | Yes / Not sure |
| ☐ | We have a clear plan in place to be ready before 1 July 2026 | Yes / Not sure |
How Did You Go?
Mostly “Yes”: You’re in good shape. Keep an eye on ATO updates and do a final check with your accountant before July.
A mix of “Yes” and “Not sure”: You’ve made a start, but there are gaps to close. Book time with your accountant now to work through the items you’re unsure about.
Mostly “Not sure”: Don’t panic — but don’t wait either. The sooner you get advice, the more time you have to get ready without the pressure of a deadline.
Payday Super is a change to how your payroll works, not just a compliance update. If you’ve got unticked boxes or items you’re unsure about, get in touch with our team. A short conversation now can save you a lot of time, cost, and stress later on.
