From 1 July 2026, superannuation in Australia will undergo a significant legislative change. Known as Payday Super, this reform requires employers to pay super contributions at the same time as each payroll cycle, rather than quarterly.
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Understand Payday Super
Employer checklist
How-to-guides
Common processing errors
FAQs
Understand Payday Super
What is Payday Super?
Payday Super is an Australian Government initiative designed to improve retirement outcomes by ensuring super contributions are paid more regularly, transparently and on time.
The reform aims to:
- Reduce unpaid or late super.
- Improve employees’ confidence that their valuable contributions are paid promptly.
- Help employees benefit from more frequent compounding, improving long-term balances.
- Reduce long delays between wages earned and contributions appearing in their super accounts.
For employers, the shift aligns super payments with payroll, making it a typical “business-as-usual” step rather than a quarterly administration task.
How will it work?
From 1 July 2026, employers will be required to:
- Pay super each time employees are paid. If you pay weekly, super is due weekly. If you pay fortnightly or monthly, the same cycle applies.
- Use digital payroll-integrated systems to send salary/wage and super information to the ATO more frequently (aligned with Single Touch Payroll (STP) processes). Employers will be required to report in Single Touch Payroll both the Qualifying Earnings (see below) and the super liability for an employee, ensuring the SG can be correctly identified.
- Ensure contributions reach the fund within the new legislative timeframe, 7 business days after payday.
Key changes for employers
Employers will experience several key changes under Payday Super:
Payment frequency |
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Super clearing times |
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Stronger compliance |
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Cash‑flow impacts |
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Payroll and system updates |
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Employer checklist
Check employee data
Make sure all details (name, Tax File Number (TFN), super fund info) are correct in your payroll software to avoid delays.
Build super payments into your payroll forecast
Super will be paid each pay cycle, rather than quarterly.
Review the cash flow impact on your business
More frequent payments may affect working capital planning.
Check payroll system capability
Ensure your payroll or clearing solution supports Payday Super processing. NGS QuickSuper will be ready.
Update new employee onboarding
Use MRR (see below) to submit a new employee’s details to NGS Super so an NGS account can be set-up before contributions are made.
Single Touch Payroll (STP)
Be ready to report both Qualifying Earnings and super liability to the Australia Tax Office through STP. Check with your Payroll software provider if Qualifying Earnings will be ready for 1 July 2026.
Turn on Osko in NGS QuickSuper (New Payment Platform)
Osko is part of Australia’s real-time payments system, enabling faster super contributions. You’ll need to activate Osko within the NGS QuickSuper portal to support Payday Super.
How‑to-guide: Refer to our guide on turning Osko on.
Understand new system requests
Familiarise yourself with new operational processes including:
- Member Registration Request (MRR)
Requests will be accessed through NGS QuickSuper or other SuperStream-compliant gateways used by your payroll or clearing house provider.
How‑to-guide: refer to our guide on making an MRR via NGS QuickSuper.
Stay informed
NGS Super provides webinars, resources and employer support to help you prepare.
How-to-guides
Turn on Osko in NGS QuickSuper (New Payment Platform)
Member Registration Request (MRR)
Common processing errors
Common processing error |
What employers can do |
Contributions sent to a closed account |
Ask employees that if they are closing their super accounts to first check with their employer that the last super payment has been allocated to the “closing account” before requesting a roll out. |
The employer uses incorrect employer information in contribution file |
Ensure your employer details - ABN, business name and employer ID (if you have one) – are correct to ensure smoother matching. |
Missing TFN for certain contributions |
Include the TFN in Member Registration Request (MRR) and Contributions when non employer contributions are sent through SuperStream so that the contribution is less likely to be rejected and can be automatically allocated. Encourage employees making personal contributions to ensure their TFN is recorded with NG Super. |
Duplicate member records (TFN linked to another account) |
Clean up of data may also help by trying to check for duplicate accounts and ask employees to contact their fund to merge duplicate accounts where appropriate. |
Contributions submitted before member setup (No MRR submitted) |
Always submit an Member Registration Request (MRR) before sending the first contribution. This ensures the member is correctly established in the system. How-to-guide: refer to our guide on making an MRR via NGS QuickSuper. |
Incorrect or incomplete data format |
Check all data is entered in the correct format (e.g. phone numbers include +61) |
Contributions submitted without payment or values |
Only submit contribution files when there are actual contribution amounts to allocate. Ensure payment is made at the same time as the submission. |
FAQs
Here you will find answers to questions relating to Payday Super.
Understanding Payday Super
Contribution processing and payment methods
Payroll and reporting
