Independent contractors who qualify for superannuation will need to receive contributions within seven business days of payment under Australia’s upcoming Payday Super reforms from 1 July 2026.
The Australian Taxation Office (ATO) said the changes will not alter existing super eligibility rules for contractors but will tighten the timing requirements for payments. Businesses, including foreign-owned companies, already paying super for eligible independent contractors must continue doing so under the new regime.
Under current laws, some contractors are treated as employees for super purposes through the extended definition of employee, particularly where they are engaged mainly for their labour or personal services.
The ATO said super obligations may still apply even if contractors hold an Australian Business Number (ABN), issue invoices, or are described as contractors in written agreements.
From 1 July 2026, super contributions for eligible contractors must be paid on each payday and received by the contractor’s super fund within seven business days. Where contractors are paid by invoice, the payment date of the invoice will be treated as the payday.
The regulator also confirmed there will be no separate reporting framework for contractors under Payday Super. Businesses not currently reporting contractors through Single Touch Payroll (STP) will not need to start, although employers already using STP for contractors must report both qualifying earnings and super liabilities from July 2026.
The ATO urged businesses to review contractor arrangements and payment systems ahead of the reforms to ensure compliance with the new payment deadlines.
Last updated: 29th May 2026
About the Author
Ro Elvinia is ABN Australia's Customer Success and Marketing Manager. She holds a bachelor’s degree in mass communication, majoring in journalism, and also has an academic background in civil engineering. With over a decade of experience in professional writing and a background spanning journalism, Australian immigration, and business services, Ro brings a unique mix of communication and analytical expertise. She works closely with international clients and contributes to ABN Australia's content strategy, helping global businesses stay informed and confident as they navigate the Australian market.
Ro Elvinia
Customer Success and Marketing Manager