10 March 2026
Chartered Accountants Australia and New Zealand (CA ANZ) is urging employers to act now as the deadline for compliance with the proposed payday superannuation reforms draws closer.
With the legal and operational requirements proving more intricate than many businesses anticipate, CA ANZ is warning that delaying preparation could expose employers to compliance and cash‑flow risks come 1 July 2026.
“Time is running out, and businesses cannot afford to underestimate the details of the payday super reforms. The window for a smooth transition is narrowing” said CA ANZ Superannuation and Financial Services Leader, Tony Negline.
“This is not a simple timing adjustment, it is a structural reform that will fundamentally change payroll operations, cash‑flow management and compliance obligations.
“Australian Tax Office data tells us that only a small cohort of employers fail to comply with their superannuation contribution obligations. The vast majority of employers seek to pay in the required timeframes. The Payday Super reforms impact all employers equally.”
CA ANZ recently launched Payday Super: A Guide for Chartered Accountants, a comprehensive resource designed to help members and their clients understand the implications of the shift to paying superannuation guarantee contributions at the same time as salary and wages.
The guide outlines the practical, financial and regulatory considerations of the reform and reinforces the role Chartered Accountants will play as businesses adapt to a pay‑cycle‑aligned superannuation framework.
“Most businesses, particularly small-and-medium-enterprises, will need to upgrade systems, redesign processes and strengthen internal controls to meet these new requirements,” Mr Negline added.
“If employers leave this too late, they risk disruption, both operationally and financially. Cash‑flow pressures will increase, and the tighter reporting environment means errors will be detected faster and more often.”
The move from quarterly to per‑pay‑cycle SG payments will require employers to ensure their payroll systems can calculate and remit contributions accurately at every pay event.
“Overtime, the reforms are expected to reduce exposure to the superannuation guarantee charge, but only for employers who are fully prepared and put in the increased effort to comply with the law. Increased data visibility and more frequent reporting will heighten scrutiny and accelerate the identification of non‑compliance,” Mr Negline said.
You can explore the Payday Super: A Guide for Chartered Accountants resource here.
About Chartered Accountants Australia and New Zealand
Chartered Accountants Australia and New Zealand represents more than 140,000 financial professionals, supporting them to make a difference to the businesses, organisations and communities in which they work and live. Chartered Accountants are known as Difference Makers. The depth and breadth of their expertise helps them to see the big picture and chart the best course of action.
www.charteredaccountantsanz.com
For more information contact:
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AUSTRALIA Owen Roberts, Public Affairs Specialist Australia M +61 422 644 847 owen.roberts@charteredaccountantsanz.com
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