Payday Super represents the most significant reform to Australia's Superannuation Guarantee system since its introduction. At its core, the change shifts the employer obligation to pay superannuation from quarterly contributions to payments made on each employee's scheduled payday.
While the concept is straightforward, the practical implementation and financial implications for employers are far more complex. In our previous articles, we explored the proposed changes and their expected impact as details emerged. With implementation now approaching on 1 July 2026, we have compiled the following questions and answers to address some of the most common queries and explain what our processes will look like from next week.
What are the timeframes for Payday Super (PDS)?
Are Public Holidays included?
We already pay our super monthly to activpayroll. How does this affect us?
Our superannuation is direct debited from our account by activpayroll. Is this changing?
What is the timeline for new hires or existing employees changing funds to receive their contributions?
When is the superannuation for an off cycle run due?
What is changing with activpayroll's onboarding process for new hires?
What is a Member Verification Request (MVR)?
How will MVRs work and will employees be contacted?
What if a new hire doesn't provide fund details?
Do we still need to issue Super Choice forms and a Tax File Number declaration to new hires?
What is the timeline for a returned contribution?
What will activpayroll's process be for a returned contribution?
What is the difference between OTE and the new Qualifying Earnings (QE)?
What are the common elements excluded from QE where superannuation is still paid, and has activpayroll updated our settings?
Have any elements previously not liable for superannuation changed?
What has changed with the Maximum Contribution Base (MCB)?
Do these changes increase the amount of superannuation an employer pays?
Is there a financial impact on employers?
Are there new penalties for failing to meet the Payday Super deadlines?
Is June's superannuation contribution due before 30 June?
What will happen with employees receiving up to 15 months of superannuation in the 2027 financial year?