EOFY super payment deadlines and Payday Super changes from 1 July 2026 for Australian employers

End of Year Superannuation Payment Deadlines

As EOFY approaches, Superannuation guarantee for the June 2026 quarter is due for payment by 28 July. However, to obtain a tax deduction in the 2026 financial year, the funds must be paid and applied to the members account before 30 June.

Check with your software provider regarding their payment deadlines. For example, if you are using Xero Auto Super, payment needs to be made by 2pm AEST 20 June in order to ensure these funds are applied to the members account in time.

Change to employer superannuation obligations will take effect from 1 July 2026.

The Australian Government announced that from 1 July 2026, employers will be required to pay their employees’ superannuation guarantee (SG) at the same time as their salary and wages – commonly referred to as “payday super.” This measure also applies to contractors who are entitled to superannuation guarantee.

What this means for your business

If you employ staff, this change will impact your payroll processes and cash flow management:
  • More frequent payments: Super must be paid on or before each payday rather than quarterly.
  • Tighter compliance requirements: Late payments may result in penalties.
  • Payroll system updates: Your payroll software and processes will need to support real-time or near real-time super payments.
  • Cash flow considerations: Businesses will need to ensure sufficient funds are available more regularly.

Benefits of payday super

While this change introduces additional administrative considerations, it also provides benefits:
  • Employees’ super contributions are received sooner, improving retirement outcomes.
  • Reduced risk of unpaid or delayed super liabilities accumulating.
  • Greater transparency for employees regarding their entitlements.

What you should do now

Although the changes commence from 1 July 2026, we recommend preparing early:
  • Review your payroll systems to ensure they can handle more frequent super payments.
  • Speak with your payroll provider about readiness and required upgrades.
  • Assess cash flow impacts and adjust budgeting where necessary.
  • Seek advice to ensure your business remains compliant.

How we can help

Our team is here to support you through this transition. We can assist with:
  • Reviewing your current payroll and super processes
  • Advising on system upgrades or changes
  • Ensuring compliance with the new requirements
  • Providing tailored guidance based on your business needs

If you have any questions or would like to discuss your superannuation obligations, please contact your 4Front Adviser.

Let’s build a future you can look forward to.  Call us at (07) 3875 9888 or email your enquiries to [email protected] to get started today.