On 9 October, the Australian Government introduced Payday Super legislation into Parliament to take effect 1 July 2026. This measure is not yet law.
If passed, the legislation will require employers to pay employees’ super contributions at the same time as their salary and wages. This is a big change for many farm businesses currently paying quarterly superannuation payments.
While the reform ensures employees receive their superannuation more regularly, it also increases administrative work and requires closer attention to cashflow.
What’s changing
Currently, businesses pay superannuation contributions monthly or quarterly. Payday Super will require contributions to reach super funds within seven business days of payday. All wages, salaries, and superannuation must be reported through Single Touch Payroll (STP) for each pay cycle.
The ATO’s Small Business Superannuation Clearing House (SBSCH) stopped accepting new registrations from 1 October 2025 and will be fully decommissioned by 1 July 2026.
Super contributions are still based on ordinary times earnings, which include wages, salary, shift loadings, bonuses, and salary sacrifice contributions. The main difference is that the due date is now linked to each pay cycle, making accurate payroll processing essential.
Farmers using Wagemaster or Employment Hero can import super into Agrimaster based on a Pay Period Ending (PPE) date range each time payroll is run, helping simplify the transition.
The ATO’s Small Business Superannuation Clearing House (SBSCH) stopped accepting new registrations from 1 October 2025 and will be fully decommissioned by 1 July 2026.
What this means for farm businesses
Managing cashflow
More frequent super payments mean cashflow must be monitored carefully. This change doesn’t have to be difficult – smaller, more frequent pay cycles aligned with your regular payroll can help smooth your cashflow.
Farm business owners should start reviewing and adjusting their budgets from early 2026 to prepare for Payday Super. This is especially important during seasonal periods or months of variable income, and in the three months leading up to harvest when cashflow is tight and before harvest proceeds are received.
Updating budgets now allows farmers to model how frequent super payments will affect cashflow, helping to anticipate pressure points and plan ahead with confidence.
For practical advice on budgeting effectively, listen to our Power of budgets with Natalie Egerton-Warburton Boots Off Log On! Podcast episode.
Payroll systems and efficiency
Efficient payroll systems become essential. Farms without integrated solutions may face extra admin work and a higher risk of errors or late payments. Streamlining payroll now saves time and reduces stress later.
For farms currently running payroll weekly, discuss with your accountant the benefits of moving payroll to a minimum of fortnightly. This type of change would also require planning and communication with employees to ensure a smooth transition.
Workforce considerations
Under Payday Super, all employees’ super must be paid with each pay run, regardless of whether they are permanent, casual, or seasonal. This means farms will need to ensure their payroll systems can handle super contributions alongside every wage payment.
Planning ahead and modelling cashflow for each pay run is critical to ensure funds are available and contributions are made on time.
Staying compliant
Late super payments can attract interest, penalties, and the super guarantee charge. Company directors may even face personal liability. Understanding these rules now helps farms remain compliant and avoid costly issues.
Preparing your farm business
Start by reviewing payroll systems to ensure they can process both wages and superannuation each pay cycle.
Farm business owners should update their budgets now to forecast cashflow for 2026 and understand the impact of more frequent super payments.
Updating financial models and budgets helps identify periods of potential strain and ensures funds are available when needed. Pay particular attention to the months leading up to harvest, when cashflow is often tight.
Preparing early ensures superannuation is paid on time and reduces the risk of penalties.
Seek advice from accountants, payroll providers, or consultants to make the transition smoother. The Agrimaster Customer Success team is here to provide support as well as training and consultancy to help farm businesses manage this change.
How Agrimaster-Plus can help
Agrimaster-Plus combines all features of Agrimaster Standard with Wagemaster, an integrated payroll solution built for farm businesses.
Wagemaster makes super and wage data flow seamlessly into farm financial records. This improves visibility, control, and efficiency. It also ensures compliance with Payday Super, reducing the risk of errors or late payments.
Farmers using Employment Hero can also import super data into Agrimaster to simplify payroll management.
As Payday Super rolls out, Agrimaster-Plus supports farms in maintaining accurate, timely, and streamlined payroll, letting farmers focus on running their operations.
Our commitment
While Payday Super legislation isn’t yet in effect, the Agrimaster team will keep farmers updated.
By reviewing budgets, assessing payroll systems, and planning cashflow from early 2026, farm businesses can confidently manage the changes from 1 July 2026 onwards.
We’re here to help with support, training, and consultancy to make sure your farm business is prepared for Payday Super.
Disclaimer: The information provided in this blog is general in nature and does not in any way constitute financial, investment, accounting, tax, or legal advice. You should always consult with a relevantly qualified and licensed professionals for advice tailored to your specific situation and requirements. The opinions expressed are our own and do not reflect those of our sponsors or any third parties.
