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From 1 July 2026, employers may be required to pay superannuation at the same time as wages rather than quarterly.
This proposed change is designed to reduce unpaid super and improve employee retirement outcomes.
For employers, this will mean changes to payroll processes and cashflow management.
Currently, superannuation guarantee contributions must be paid quarterly.
Under the proposed changes, super will likely need to be paid:
• At the same time as salary and wages
• Through Single Touch Payroll systems
• More frequently than current quarterly deadlines
This means super may become part of the normal payroll cycle rather than a separate obligation.
The biggest impact for many businesses will be cashflow timing.
Instead of holding super payments until quarterly due dates, funds may need to be available each pay cycle.
This could affect:
• Cashflow planning
• Payroll processes
• Working capital
• Payment systems
Businesses that currently rely on quarterly timing may need to adjust.
Employers who do not prepare early may face:
• Payroll process disruption
• Missed payments
• Penalties and interest
• Increased ATO monitoring
The ATO continues to increase its data matching capabilities, making super compliance more visible.
Businesses may benefit from reviewing:
Early preparation may reduce disruption when changes take effect.
Many employers are asking:
We expect further detail from government as implementation approaches.
For many businesses this is less about tax and more about systems and process readiness.
Businesses that treat this as a payroll project rather than a compliance issue will usually transition more smoothly.
Super is increasingly becoming a real-time compliance obligation.
Preparation should focus on systems, process and cashflow.
If you would like to review how these changes may affect your payroll processes or cashflow planning, our team can assist.
This article is published by R J Sanderson and Associates Pty Ltd ABN 71 060 299 783. This article contains general information only and is not intended to represent specific personal advice (Accounting, taxation, financial or credit). No individual personal circumstances have been taken into consideration for the preparation of this material. It is recommended that you obtain your own personal professional advice before making any financial or business decision.