From Quarterly to Payday: Super Changes Ahead
From 1 July 2026, the way employers pay superannuation is expected to change. Under proposed legislation, super will need to be paid on payday, at the same time as wages, rather than quarterly. While the reform has not yet been legislated, it has strong government backing and is highly likely to become law. This change is designed to reduce unpaid super, improve transparency, and help employees grow their retirement savings sooner.
For employers, this means reviewing payroll systems, cashflow processes, and compliance practices now to avoid future disruption.
Why Payday Super Matters
According to the Australian Taxation Office (ATO), unpaid super costs Australians over $5 billion each year. In the 2021–22 financial year, the ATO estimates that employers missed about $5.2 billion in super payments, roughly 6.3% less than what should have been paid1.
By aligning super payments with wages, payday super aims to:
Ensure employees receive their entitlements on time
Reduce administrative burdens and reconciliation errors
Create a level playing field for businesses doing the right thing
What Employers Need to Do
While the legislation aims to take effect in 2026, preparation starts now. Employers should:
Review payroll systems to ensure they can process super payments on payday
Speak with their clearing house or payroll provider about system updates
Consider the impact on cashflow and budgeting
Stay informed about legislative updates and compliance requirements
REI Super recommends considering paying super on payday now to get ahead of the curve. Learn more about how we support employers.
How REI Super Can Help
We’ve supported real estate employers for 50 years. Our Business Development Managers (BDMs) can help you:
Understand the payday super changes
Review your current super processes
Plan for a smooth transition
1This figure is based on findings from the ATO’s Random Enquiry Program (REP), which audits a representative sample of employers to assess compliance. Source: ATO – Latest Estimates and Trends
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The information contained in this article does not constitute financial product advice. REI Super does not give any warranty to the accuracy, completeness or currency of the information provided. Although REI Super makes every reasonable effort to maintain current and accurate information, you should be aware that there is still the possibility of inadvertent errors and technical inaccuracies. REI Superannuation Fund Pty Ltd ABN 68 056 044 770, AFSL 240569, RSE L0000314 Trustee of REI Super (ABN 76 641 658 449), SPIN REI0001AU, RSE R1000412. MySuper unique identifier 76641658449129 . Awards and ratings are only one factor to be considered when choosing a super fund. Always read the PDS and TMD at reisuper.com.au