Chartered Accountants Australia and New Zealand (CA ANZ) has urged businesses to prepare early for payday superannuation changes, which are scheduled to become effective on 1 July 2026.

The new framework will require superannuation guarantee (SG) contributions to be paid at the same time as salaries and wages, instead of on a quarterly basis.

The body said that the legal and operational changes are more complex than many businesses expect. As a result, delaying preparation could increase compliance risks and add cash flow pressure for employers.

CA ANZ Superannuation and Financial Services leader Tony Negline said: “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.

“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 time frames. The Payday Super reforms impact all employers equally.”

To help its members and their clients prepare, CA ANZ has produced Payday Super: A Guide for Chartered Accountants.

The publication explains the practical, financial and regulatory implications of aligning SG payments with each pay cycle and outlines how chartered accountants can support organisations during the transition.

Under the proposed arrangements, employers will be required to ensure payroll systems can accurately calculate and remit SG at every pay event.

Negline added: “Most businesses, particularly small and medium enterprises, will need to upgrade systems, redesign processes and strengthen internal controls to meet these new requirements.”

He warned that late action could intensify operational strain and financial stress as the start date approaches.