Payday super triggers system changes, concerns for employers

Yasmine Raso

Senior Journalist

26 June 2026

Employer sentiment remains broadly positive despite many citing significant system changes to come as preparations continue ahead of payday super legislation coming into effect from 1 July, according to new research from industry superannuation fund Rest.

Informed by a national survey of 1,109 Australian employers, the report – Payday Super: How Australian employers are preparing for the big shift – found that while 94 per cent of businesses were confident their systems can support the updates triggered by payday super, 66 per cent still expect “significant changes to systems, processes and cashflow management” once the transition is finalised.

When it comes to payroll and super systems in particular, only 38 per cent were confident in their existing systems and 54 per cent of businesses were expecting to change them to better support the integration of payday super. Approximately 27 per cent of businesses have already invested or expect to invest in a new payroll of super system, with 16 per cent of those potentially involving some automation software or superannuation clearing house.

The survey also unearthed a trend across micro businesses with two to four employees reporting a more positive sentiment compared to larger organisations when it came to not expecting any system changes (36 per cent versus to 16 per cent, respectively). Larger organisations were almost more likely to invest in new payroll or super systems (31 per cent).

The super fund noted in its report that while this “may reflect greater reliance on payroll platforms with embedded super contribution solutions, some smaller businesses may still be underestimating the practical impact of Payday Super on their systems, processes and cash flow”.

“Payday Super is good for working Australians and Rest’s more than 2.1 million members because it gives members greater visibility and confidence that contributions are being paid as expected, while supporting long-term retirement outcomes. Rest has long advocated for this change,” Simone Van Veen, Chief Member Officer at Rest, said.

“We know many businesses feel prepared for the transition and have already made significant changes to their super systems and payroll processes already. For those still preparing, there is still time, and clear guidance and practical tools are available to help make the transition as straightforward as possible.”

While 73 per cent of employers surveyed signalled their support of payday super as a reform, there were several concerns raised about the potential increase in administrative and cashflow pressure once it comes into effect from 1 July.

Cashflow and operational cost changes was the top most cited challenge faced by businesses as a result of payday super at 44 per cent, followed by heightened compliance obligations and costs (37 per cent) and administrative requirements (35 per cent). Approximately 32 per cent of employers are already dedicating more than 11 hours per month to manage their super obligations as they currently stand.

“Over 300,000 employers trust Rest, and we’re focused on helping them prepare and navigate the transition with confidence. This includes our clearing house solution Rest Pay in direct response to what employers told us they needed — a simpler, more seamless way to manage super payments as Payday Super comes into effect,” Van Veen said.

“Our focus is on helping employers transition with confidence, without adding administrative burden, so they can stay focused on running their business and supporting their teams.

“Rest Pay is a key part of Rest’s commitment to simplifying super administration for businesses, while supporting better long-term retirement outcomes for our members.”