Operational changes anticipated for Payday Super: Rest

Two-thirds of Australian businesses expect Payday Super will require moderate to significant operational changes, despite widespread confidence in their ability to comply with the reforms due to take effect from 1 July 2026.

New research from Rest found 66% of employers anticipate meaningful changes to payroll, superannuation and onboarding processes as they prepare for the shift to paying super contributions at the same time as wages.

The survey of more than 1100 employers found 54% expect to modify their existing payroll or superannuation systems, while 27% plan to invest in new technology. A further 16% intend to automate super payments through accounting software or a clearing house.

While 94% of business said they were confident their systems could support the reforms, concerns remain around cashflow, compliance and administration.

Cashflow emerged as the most significant challenge, with 44% of employers expecting increased operational costs and cashflow impacts once the changes take effect. More than half (56%) said the reforms would have moderate or significant impact on cashflow management.

Rest chief member officer Simone Van Veen said the reforms would deliver meaningful benefits for workers while highlighting the importance of supporting employers through the transition.

"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," Van Veen said.

"Rest has long advocated for this change," she said.

The report also found 37% of businesses were concerned about compliance obligations, while 35% citied additional administration requirements as a key challenge. Nearly one-third of employers already spend more than 11 hours each month managing superannuation obligations.

Rest said employer feedback has shaped its approach to helping businesses prepare for the reforms, including the launch of its clearing house solution Rest Pay.

"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," Van Veen said.

The reforms will affect around one million employers and almost nine million employees, requiring superannuation contributions to be paid alongside wages rather than quarterly.