From 1 July 2026, employers must pay superannuation guarantee (SG) contributions with every pay cycle rather than quarterly. For most Australians, Payday Super is straightforward good news – contributions land in their fund sooner and have longer to compound.
For self-managed super fund (SMSF) trustees, though, the change is not so straightforward. Not because it creates a compliance problem, but because it changes a fundamental assumption most SMSFs have been operating on for years: that contributions arrive four times a year in predictable, reasonably sized parcels.
Under Payday Super, the same annual contribution lands in the fund’s bank account as a series of smaller, more frequent deposits. A member on a $100,000 salary receiving…
