The Australian Taxation Office is warning employers – including real estate agencies – not to leave Payday Super preparations until the last minute, with the 1 July 2026 deadline now just three months away.
Under the new rules, employers must pay superannuation each payday rather than quarterly, with funds required to reach employees’ super accounts within seven business days.
For agencies juggling commission cycles, multiple pay runs, and casual staff, the shift demands immediate attention to cash flow planning and payroll systems.
“We want employers to feel prepared heading into 1 July, so we’re taking time now to clear up some common myths doing the rounds about Payday Super,” ATO Deputy Commissioner Emma Rosenzweig said.
The waiting game won’t work
Ms Rosenzweig said nearly half of Australian employers are already paying super more frequently than quarterly – but those still on quarterly payments need to act now.
“While Payday Super doesn’t start until 1 July, don’t wait until the last minute to consider what you need to do to be prepared to start paying super each payday.”
She urged employers to review cash reserves, check payment timing with their clearing house and super funds, and confirm their software supports more frequent reporting.
Your pay cycle stays the same
One misconception the ATO is addressing is that Payday Super changes when super must be paid, not how often you pay wages.
If your agency runs weekly payroll, super payments must now be weekly. Fortnightly payroll means fortnightly super.
“A payment only counts once it is received by the employee’s fund, not when it is submitted,” Ms Rosenzweig said.
“Submitting on day seven may not allow enough time – you don’t get an extension for rejected payments, so make sure there is enough time to correct any errors.”
Small business clearing house closing
Agencies using the ATO’s Small Business Superannuation Clearing House face an additional hurdle: the service closes permanently on 1 July 2026.
All transaction history must be downloaded before then – there will be no read-only access after closure.
The good news, according to Ms Rosenzweig, is that most employers already have super payment functionality in their existing payroll software.
“If you need to go with a new provider, transition early so you can prepare payroll to align with required payment timeframes.”
What happens if you get it wrong?
Super guarantee charges will apply when amounts aren’t received in full, on time, or by the correct fund.
However, the ATO has signalled a soft landing for genuine mistakes.
“Employers who make an honest mistake and take steps to fix it quickly won’t be the focus of ATO compliance action in the first year,” Ms Rosenzweig said.