Payday Super and the July 2026 Cash Flow Overlap
Have you stopped and considered how the timing of super payments with the start of Payday Super from 1 July 2026 will play out in the month of July?
For many businesses, the first month of Payday Super may create a cash flow overlap that needs to be planned for early. This is because the new requirement to pay super as part of each pay run will begin while the June quarter super obligations may still be due.
What will happen from 1 July 2026?
From 1 July 2026, you will start paying the super that accrues in each pay run on the same day wages are paid.
This means super will no longer simply be treated as a quarterly payment obligation going forward. Instead, businesses will need to be ready to fund super at the same time as wages are paid from the first pay run in July 2026.
What happens to the June quarter super?
The June quarter super does not disappear or move to the new Payday Super timing.
If you have not chosen to pay your June quarter super, or a portion of it, early, this will still need to be paid by around mid-July to meet the 28 July cut-off date.
In essence, the June quarter super retains its original due date of 28 July to arrive in employees’ funds. This will overlap with the need for you to begin paying super per pay run from 1 July 2026.
Why this matters for cash flow
This timing may create a cash flow pressure point for businesses.
You may need to fund:
the June quarter super obligation that remains due by 28 July, and
the super that accrues in each pay run from 1 July 2026, paid on the same day wages are paid.
That overlap is why it is important to start considering the impact now.
Questions to ask now
Have you assessed the impact this will have on your cash flow?
Can you meet that cash flow need?
Do you need to take steps to access or release additional funds now to be ready to meet that need?
These are practical questions that should be considered before the change takes effect, not after a payment deadline has already passed.
Avoid the consequences of late super payments
Paying super late is not worth the consequences or additional compliance costs.
If you have cash flow concerns, we suggest you reach out to your advisor now to discuss what this looks like for you and what options you have at your disposal to avoid paying super late.
Beam Bookkeeping can help businesses review their payroll processes, timing and bookkeeping workflows so they are better prepared for Payday Super.
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