Australian Taxation Office

regulator

Last mentioned: Mar 24, 2026

Timeline

  1. Mandatory Implementation

    Payday Super becomes the legal requirement for all Australian employers.

  2. Software Readiness

    Major payroll providers expected to roll out automated payday super features.

  3. SG Rate Increase

    The mandatory Superannuation Guarantee rate rises to 12%.

Stories mentioning Australian Taxation Office 1

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Australian Small Firms Face Cash Flow Crunch Under New Payday Super Rules

Small businesses and startups are bracing for significant cash flow disruptions as Australia transitions to a mandatory Payday Super model. The shift from quarterly to real-time superannuation contributions is expected to strain working capital for firms already navigating high interest rates and inflationary pressures.

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