From 1st July 2026 your superannuation payments to your employees need to be paid at the same time as their salary and wages are paid. The superannuation payments must be received by the super funds within 7 business days or within 20 business days for new employees.

The Super Guarantee amount will be calculated at 12% on the employee's Qualifying Earnings. Qualifying Earnings are Ordinary Time Earnings plus a number of other payment types, such as Commissions.

The Payroll by Wilmat - Cloud software is being updated to implement the requirements for Pay Day Super. Wilmat is working with the ATO and Single Touch Payroll P/L to ensure that the payroll software meets the requirements for Pay Day Super.

To prepare for Pay Day Super and to ensure your employees receive their super payments in the required time frame you should ensure that your employees have provided their Date of Birth, Tax File Number and Super Fund details, this information is required to ensure that the super payments you make are received by your employee's super fund.

Further information will made available closer to 1st July 2026.