From 1 July 2026, employee super guarantee contributions must be paid within 7 business days from the payday!

Practical Insights

Start now: Easing into the changes now makes payroll and cash flow adjustments smoother.

Avoid the July cashflow crunch: Paying the June quarter super before 30 June will prevent both the June quarter and the July super from being due in July.

Get your tax deduction early: Super is deductible when paid, so paying the June quarter super in June will bring forward that tax deduction!

Avoid excess contributions: Paying the June quarter super in July may push you or your employees over the FY 2027 concessional cap, especially high-income earners under the new cap rules. 

For further information or to keep up to date with updates see: About Payday Super – Superannuation Changes | Australian Taxation Office

If you have any questions or are unsure how the above changes apply to you, please feel free to contact your Harris Black Team member.