From 1 July 2026, super contributions must be paid at the same time as wages, salary or fees are paid.

This is known as Payday Super. 

If your business or organisation is not already paying super every payday — follow the steps below to get your systems ready for Payday Super. 

If you have questions about a quarterly payments process in the meantime — contact the ATO for advice and information.

If you are paying super for the first time — learn about setting up to pay super. 

Why it matters

In the creative sector where people often have short contracts, irregular pay or more than one income source, it can be hard to keep track of superannuation payments. 

Super contributions can be forgotten or delayed. And some businesses and organisations don’t realise they must pay super. For example, independent artists and other creatives who hire assistants or crew may not realise they may be required to pay super — learn about who gets paid super.

For people who get super, the change from quarterly payments to Payday Super means that:

• Every time they get paid, their super must be paid too.
• Payments arrive more frequently in their super account (so they start earning investment returns like interest sooner).
• More frequent payments make it easier to track and report missing contributions.
• The ATO can act faster if super is not paid.

For creatives working on a gig-to-gig basis or paid per performance, rehearsal, exhibition, recording, festival job, workshop, or show, getting paid superannuation regularly and on time helps protect future savings.

Step 1—Know the rules

From 1 July 2026, super must be paid each payday. 

• For employees — this means paying it when you pay them their salary or wages
• For independent contractors who are entitled to super — this means paying it when you pay their invoice. Learn which independent contractors are entitled to super.

Super payments must reach the super fund within 7 business days of payday.

Step 2—Check your payroll system

If you use a payroll system, check that your system can calculate and send super every pay cycle. 

• Ask your payroll or accounting software provider if their system does this.
• If you use a clearing house or super portal, make sure they support this. 

The ATO's Small Business Super Clearing House is closing permanently on 1 July 2026 — If you have been using the SBSCH be sure to switch to another option before it closes.

Step 3—Review your cash flow

Paying super every payday means you’ll probably be paying super more often. 

Plan ahead:

• Review your weekly or fortnightly cash flow.
• Make sure you have enough funds to cover wages and super each pay or invoicing run.

Step 4—Check your pay processes

Make sure your pay run includes super every time.

• Set reminders or automate super payments within payroll software.
• Set up a process to quickly fix any payment errors before the 7-day deadline.

Step 5—Test everything 

Test everything before 1 July 2026 when the new rules become law:

• Check that your software can process super every pay run.
• Confirm super clearing house processing times.
• Run a test pay cycle (most payroll software have a test feature).

From 1 July 2026—Pay super each payday 

From the official Payday Super start date, you must:

• Pay super the same day you pay wages, salaries or invoices.
• Make sure the super fund receives the payment within 7 business days.

This becomes your new routine for every pay cycle.

You can choose to pay super each payday before 1 July if your systems are set up and ready to go. 

What happens if you get it wrong

The Australian Tax Office knows that most businesses and organisations want to do the right thing.

If you make an honest mistake and take steps to fix it quickly, you won’t be the focus of ATO compliance action in the first year. 

But paying super – the right amount, and on time – is one of the ways we can support sustainable creative careers for artists and arts workers. 

It’s also the law. Unpaid and underpaid super can lead to mandatory repayments, which can impact your cash flow, reputation as a business, and your ability to run your creative organisation. There can also be interest and financial penalties for getting it wrong. 

The ATO has lots of information about getting super right.