We use cookies to improve your experience on our website.  By continuing you acknowledge cookies are being used. View the privacy policy. 

Smart Choice Super

Payday Super is here

The information you need to manage it – in one place

Payday Super is now in effect, changing how and when superannuation guarantee contribution is paid. We outline what’s changed, why it matters, and how we’re supporting our employer clients.

On this page

What’s Payday Super?

From 1 July 2026, the way superannuation is paid in Australia has changed. Under the Payday Super legislation, employers are now required to pay Superannuation Guarantee (SG) contributions at the same time as salary and wages, rather than quarterly.

This reform is designed to tackle the $5 billion annual issue of unpaid super1, improve retirement outcomes through faster compounding, and increase transparency and accountability across the workforce. The Australian Taxation Office (ATO) is also receiving increased funding to identify underpayments of SG and take appropriate actions.

As your superannuation provider, we’re here to help you prepare for this transition with confidence.

What’s changed?

The Treasury Laws Amendment (Payday Superannuation) Act 2025 has introduced several key changes:

  • SG contributions must generally be paid within 7 business days of each pay day
  • A new definition of Qualifying Earnings (QE) applies to determine the SG obligation, including ordinary time earnings (OTE), salary sacrifice, and other SG-relevant payments
  • Employers who don’t comply may face increased SG Charge (SGC) penalties, including daily interest, administrative uplift, and choice loading
  • The ATO’s Small Business Superannuation Clearing House (SBSCH) closed on 1 July 2026

Why it matters?

For employees, more frequent super contributions mean:

  • Earlier compounding of retirement savings
  • Greater visibility of contributions
  • Reduced risk of super theft

For employers, the change:

  • Reduces liability build-up
  • Streamlines payroll processes
  • Increases compliance pressure

Payday Super video series

Meeting the 7-day contribution deadline

Navigating payment timing

When additional time applies

Compliance and the SG Charge

Small Business Superannuation Clearing House

New Payments Platform (NPP)

Payday Super webinar series

Payday Super: Let's talk about it

50:33 mins

Watch a recording of the payday super webinar.

In this session, our experts:

  • Explain the PayDay Super changes and what they mean for your business
  • Share practical steps to support your payroll and HR teams
  • Highlight how we’ll support you as employers to transition smoothly
  • Plus answer employer questions

Payday Super is coming

60:00 mins

We go beyond the basics with industry experts from the ATO, Financial Services Council and SuperChoice and focus on what matters most for your business right now.

In this session, our experts:

  • Break down the key changes under Payday Super
  • Share real-world insights from our employers, supported by practical case studies
  • Lead a Q&A panel to address your most pressing questions
  • Outline the three critical steps every employer needs to take now to avoid disruption and be compliant

Payday Super: Are you ready?

59:16 mins

We explore the real impact of Payday Super on payroll, processes and people with industry experts.

In this session, our experts:

  • Lead a live panel Q&A to answer your questions with clear, practical guidance
  • Explain the operational impact on payroll and systems, including timing changes, data flows, clearing house reporting and ATO error messaging
  • Share real-life examples of how employers are preparing for Payday Super
  • Outline your next steps, including tools, support and resources for a smooth and compliant transition

How you can prepare?

We recommend taking the following steps to ensure a smooth transition:

  • Review Payroll Systems – Ensure your payroll software and clearing house can support real-time SG payments. Speak with your provider about system upgrades or integrations.
  • Update Employee Super Fund Details – Rejected contributions often stem from outdated fund information. Use tools like the Member Verification Request (MVR) to validate fund details before processing payments.
     
  • Use the Correct PRN – If you’re paying us directly, ensure you have the correct Payment Reference Number (PRN) in both the ‘Reference’ and ‘Description’ fields (these fields may be called something different in your online banking platform). We need this to match the contributions to the right member and process payments accurately. See the Australian Payments Plus guide for instructions.
  • Understand Qualifying Earnings – Get familiar with the new QE definition. It’s broader than OTE and includes salary sacrifice and other SG-relevant amounts. Accurate calculations are key to avoiding penalties.
  • Monitor Cash Flow – More frequent payments mean tighter cash flow management. Forecast your SG obligations weekly, fortnightly or monthly, depending on your pay cycle.
  • Prepare for Compliance – The ATO has released guidance outlining its compliance approach for 2026/27. Employers who act in good faith and resolve issues quickly will not be the focus of enforcement.2

Paying your employees' super

Get employer superannuation support for ANZ EasyTransact and Smart Choice Super customers with instructions, training videos and guides.

Employer superannuation support

Helpful resources

We've brought together practical resources to help you navigate Payday Super and manage your ongoing obligations.

Getting started with reporting

How to track a super payment or submission

How to view refund information

We’re here to help

We’re committed to supporting you through this change with:

  • Employer resources and checklists
  • Ongoing education and webinars
  • Integration support for payroll systems

Keep an eye on this page for updates on the legislation.

Payday Super is more than a legislative change – it’s a cultural shift in how retirement savings are valued and protected. For employers, it’s an opportunity to demonstrate transparency, responsibility and care for their workforce.

 

1 Payday super: solving the unpaid super crisis, Super Members Council, August 2025

2 ATO Practical Compliance Guideline PCG 2026/1

Contact us

Get online

Register for online access to your ANZ Smart Choice Super account in as little as 30 seconds.

 

If you’ve already registered, log in to manage your account.

Log in
Need help?

Message or call the ANZ Smart Choice Super team on 13 12 87 weekdays 8.30am to 6.30pm (AEST).

 

Find out how our Hearing and interpreting services can support you.

Email us

smartchoice@insigniafinancial.com.au

This information has been prepared by OnePath Custodians Pty Limited (ABN 12 008 508 496, AFSL 238346) (OPC) as the issuer of the ANZ Smart Choice Super suite of products, which includes ANZ Smart Choice Super and Pension, ANZ Smart Choice Super for employers and their employees and ANZ Smart Choice Super for QBE Management Services Pty Ltd and their employees. OPC is the trustee of the Retirement Portfolio Service (ABN 61 808 189 263) (RPS) and the ANZ Smart Choice Super suite of products are part of the RPS. OPC is part of the Insignia Financial group of companies comprising Insignia Financial Ltd (ABN 49 100 103 722) and its related bodies corporate (Insignia Financial Group). The Australia and New Zealand Banking Group Limited (ABN 11 005 357 522) (ANZ) brand is a trademark of ANZ and is used by OPC under licence from ANZ. ANZ and the Insignia Financial Group are not related bodies corporate. ANZ does not stand behind or guarantee these products.

This information is general in nature and does not take into account your objectives, financial situation and needs. Before acting on any of this information, you should consider its appropriateness, having regard to your objectives, financial situation and needs. You should consider obtaining financial advice before making any decisions based on this information. It is recommended that you consider the relevant Product Disclosure Statement (PDS) and Target Market Determination (TMD) before you make any decisions about your superannuation or insurance. You can obtain the latest copy of the PDS (or other disclosure documents) and TMD by calling 13 12 87 or by searching for the applicable product on our website at hub.anzsmartchoice.com.au/forms.

Any general tax information provided is intended as a guide only and is based on our general understanding of taxation laws. It is not intended to be a substitute for specialised taxation advice or an assessment of your liabilities, obligations or claim entitlements that arise, or could arise, under taxation law, and we recommend you consult with a registered tax agent.

Opinions constitute the judgement of OPC at the time of issue and are subject to change. Neither OPC nor any member of the Insignia Financial Group, nor ANZ, accept responsibility for any loss or liability incurred by you in respect of any error, omission or misrepresentation in the information in this communication.

© Australia and New Zealand Banking Group Limited (ANZ) 2025 ABN 11 005 357 522. ANZ's colour blue is a trademark of ANZ.

View ANZ Privacy Statement

View OPC (Issuer) Privacy Statement