From 1 July 2026, the ATO’s new payday super rules take effect. If you are an employer, the way you pay superannuation is about to change, and the window to get ready is shorter than it looks.

What’s changing?

Under current rules, employers pay super quarterly, within 28 days of each quarter end. From 1 July 2026, that changes. Super must be paid on the same day as wages.

That means if you run payroll on a Friday, super contributions for those staff members need to hit their fund that same day. No more batching it up at the end of the quarter. The ATO is also increasing penalties for non-compliance.

For employers this is a meaningful operational change: Your payroll software will likely need updating, and your cash flow planning needs to account for super going out with every pay run rather than quarterly.

Does this apply to locums?

YES and this is where it’s worth being clear.

Locums are independent contractors, BUT are considered employees in relation to superannuation payments. 

Here’s how super payments work on HeyLucy!:

• Sole trader locums: After a shift is completed and the timesheet approved, HeyLucy! issues your clinic a Superannuation Contribution Notice. This tells you the amount owed and the locum’s nominated super fund. HeyLucy! handles all the paperwork, you pay it directly to their super fund 
• Company or trust locums: Their pay + their super entitlement is paid to the locum. Super being paid into their super fund then becomes their responsibility to manage. No notice is issued to you.

Either way, you’re not guessing, HeyLucy! tells you what’s owed, when, and where it goes.

What to do before 1 July

• Check with your accountant or payroll provider that your systems will support same-day super payments
• Review your cash flow to account for super going out with every pay run
• Read the ATO’s payday super guidance at ato.gov.au/paydaysuper
• Sign up to HeyLucy! it will be the cheapest recruiter, administrator and payroll services you will ever find!

This article is general information only and does not constitute legal, tax, or financial advice. Speak to your accountant or financial adviser about your specific obligations.

Already using HeyLucy! for locum cover?

Your locum super obligations are already handled through the platform. If you want to understand how your subscription tier affects your shift costs, or if you’re not yet on a plan, take a look at what’s available.