When does Payday Super start?

1 July 2026 — for all employers, no transitional period for SMBs.

How is QE different from OTE for super?

Qualifying Earnings is broader — includes salary sacrifice amounts that OTE excluded. Check your payroll software's QE configuration ahead of 1 July 2026.

When does the Annual Wage Review apply?

From the first full pay period commencing on or after 1 July each year.

1 July 2026 — every employer change in one place

Payday Super starts, PPL hits 26 weeks, new minimum wage, Tranche 2 AML, AML/CTF enrolments open — the changes hitting Australian employers from 1 July 2026.

Payday Super (Cwlth)

From 1 July 2026, employers must pay super on every payday — not quarterly. Contributions must reach the employee's fund within 7 calendar days of payday.

Rate: 12% of Qualifying Earnings (QE) — broader than current OTE; includes salary sacrifice.

STP gains new fields: QE and Super Liability per pay event. ATO data-matching against fund receipts in near real-time.

SBSCH (Small Business Super Clearing House) closes to new users 1 October 2025; full decommission 1 July 2026.

Payroll system implications:

Must support per-pay-event super calculations
Must transmit super to the fund within 7 days (not 28-day quarterly window)
Cash flow shift from quarterly lump sums to per-pay outflow

See Payday Super obligation for detail.

Paid Parental Leave 26 weeks (Cwlth)

The federal PPL scheme expands to 26 weeks from 1 July 2026 (was 24 weeks since 1 July 2025).

Super on PPL — from 1 July 2025, the federal government pays super guarantee on government-funded PPL payments. Employers administering the scheme must withhold and remit correctly.

Annual Wage Review takes effect (Cwlth)

The Fair Work Commission's Annual Wage Review decision (handed down typically early June) takes effect from the first full pay period on or after 1 July. National minimum wage + modern award minimum rates increase.

For July 2026: review outcome announced in June 2026 — watch FWC for the exact percentage. Recent reviews have been 3.75% (2024) and 3.5% (2025).

Update your pay rates from the first pay period on or after 1 July.

AML/CTF Tranche 2 commencement (Cwlth)

Real estate, accounting, legal, conveyancing, TCSP, precious metals — see our complete Tranche 2 guide. Enrolment was open from 31 March 2026; absolute deadline 29 July 2026.

ACT portable LSL extension

The ACT's portable Long Service Leave scheme extends to hospitality, accommodation, hair and beauty from 1 July 2026. ACT employers in those sectors must register with the ACT Long Service Leave Authority and pay quarterly levies.

This is unique to ACT — no equivalent in other states for these industries.

What to do in May–June 2026

If you're an Australian employer:

Confirm payroll software is Payday Super–ready — vendor confirmation in writing
Cash flow forecast — super outflows shift from quarterly to per-pay
Communicate with employees — they'll see super contributions per payslip, not quarterly
Update PPL employer guide — if you administer the scheme
Calendar the Annual Wage Review — typically 1 week before 1 July to implement new rates
Run our obligation finder — confirm your jurisdiction + industry obligations

If you're in scope for Tranche 2 AML, see the dedicated Tranche 2 guide.

If you're an ACT hospitality / beauty employer, register with the ACT LSL Authority before 1 July.