• Compliance & Tax
Starting 1 July 2026, the way Australian businesses pay superannuation is changing significantly. Under the new Payday Super rules, employers will no longer have until the end of the following quarter to pay super. Instead, super must be paid each pay cycle, and contributions must reach your employee's super fund within 7 business days of payday.
For plumbing businesses — where weekly or fortnightly pay runs are common and workforces often include a mix of full-time, part-time, and casual staff — this change demands real attention.
|
Current Rules |
From 1 July 2026 |
|
| Payment Frequency |
Quarterly (within 28 days of quarter end) | Every pay cycle (weekly, fortnightly, or monthly) |
| Deadline |
End of the following month after the quarter |
Within 7 business days of each payday |
| Calculation Basis |
Ordinary Time Earning (OTE) |
Qualifying Earning (QE) |
| Reporting |
Via STP |
Enhanced STP reporting of QE and super liability each pay run |
Here are the key areas to review before 30 June:
Payroll systems — Ensure your software supports payday-frequency super calculations and is updated for Qualifying Earnings. Mainline can help you with updating the Pay Items.
Cash flow planning — Shifting from quarterly to per-pay-cycle super payments will change your cash flow timing. If you pay weekly, you'll be making super contributions weekly — not in a lump sum every three months.
Clearing house arrangements — The ATO Small Business Superannuation Clearing House is closing on 1 July 2026. If you currently use it, you'll need to transition to an alternative clearing house or payment method before then.
Contractor obligations — If you engage contractors who are paid primarily for their labour (common in the plumbing industry), they may attract super obligations under these new rules. It's worth reviewing your arrangements.
Compliance risk — Late or missed payments can trigger the Superannuation Guarantee Charge (SGC), along with interest and additional penalties from the ATO. With more frequent payment deadlines, the margin for error is smaller
At Mainline Advisory, we help plumbing businesses stay organised, compliant, and confident — through EOFY and beyond.
We can support you with:
🔧
Payroll system reviews — Making sure your setup is Payday Super-ready
🔧
Cash flow forecasting — So the transition doesn't catch you off guard
🔧
Super compliance health checks — Identifying gaps before the ATO does
With less than a month until these changes take effect, now is the time to act — not after 1 July when the obligations are already live.
Need help getting your books and payroll ready before 30 June?
or call us on 07 3544 8681 and email on admin@mainlineadvisory.com.au.
Leave a Comment