Superannuation is one of the areas where small mistakes get expensive fast, because the rules are strict and the deadlines are firm. And in 2026 the biggest change in years came into effect. Here is what matters most.

The basics

If you employ people, you generally pay super on top of their wages, into a complying fund. The rate reached its final legislated level of 12% on 1 July 2025, calculated on ordinary time earnings. Most eligible employees are entitled to it, including casuals and, since the old $450 monthly minimum was removed in 2022, low-income earners too.

Payday Super: the big 2026 change

This is the one to know. From 1 July 2026, super moved from quarterly to Payday Super. In short, you now pay super at the same time as wages, and the contribution needs to reach the employee’s fund within seven business days of payday. For most businesses that means paying super weekly, fortnightly or monthly in line with your pay run, rather than saving it up for a quarterly deadline.

It is a cash-flow and process change as much as a compliance one. The upside is fewer surprises and far less chance of a large unpaid super bill building up. The catch is that late is now late much sooner, so your payroll system and clearing house need to be set up for it.

The parts businesses miss

  • Contractors. Super can be owed to an individual contractor paid mainly for their labour, even though they have an ABN. This catches a lot of businesses out.
  • What super is paid on. Getting the earnings base wrong, over or under, is common. It is worth confirming what is and is not included.
  • Choice of fund and stapling. New employees can usually choose their fund, and where they do not, stapling rules decide which existing fund their super follows them to.
  • Timing. With Payday Super, build super into every pay run rather than relying on memory or a quarterly reminder.

Why it is worth getting right

Unpaid or late super is treated seriously. It can trigger the super guarantee charge, which is more than the super would have cost and is not tax deductible. And since intentionally underpaying employees, which includes super as an entitlement, became a criminal offence in 2025, the case for a clean, reliable process is stronger than ever.

If you would like a second set of eyes on your super and payroll setup, especially with Payday Super now in effect, that is exactly what a Payroll Health Check provides.