What Australia’s New Payday Super Means for Productions

As seen in IF.

Big changes are coming for Australian productions beginning on 1 July 2026 with new Payday superannuation regulations. 

Under these “Payday Super” rules, employers will now pay super, calculated as 12% (13% for ATPA” which is the Actor award for TV which includes Cast & Extras) of an employee’s qualifying earnings (QE) on the same day wages are paid, rather than under the historic quarterly model.

For the screen sector, where complex payroll structures involve hundreds of short-term contracts, this change will have a major impact on how payroll operates.

These changes will require more budget planning and a shift in mindset as teams adapt to a new learning curve. To help navigate Australia’s payroll modernisation efforts, Entertainment Partners, the leading global provider of production finance, payroll, and production management solutions for the entertainment industry, has stepped in to support productions every step of the way.

What’s Changing

The new super framework is designed to improve compliance, reduce unpaid super, and ensure employees receive retirement contributions more quickly.

Here’s a look into the key changes under Australia’s new Payday Super legislation and what they mean for your production accounting department:

1. Timing of Payments
Under the current system, employers are required to pay superannuation contributions quarterly. With Payday Super, contributions must instead be paid at the same time as wages, meaning super will need to be processed each pay cycle.

2. Processing Time for Super Funds
Currently, super funds have up to 20 business days to allocate contributions to employee accounts after receiving payment. Under the new rules, funds will be required to process and allocate contributions within three business days.

3. Payment Infrastructure
Traditional payment methods such as EFT, BPAY, and Direct Entry have historically been used for super contributions. Payday Super introduces the New Payments Platform (NPP), enabling faster, near real-time payment processing to support the increased frequency of contributions.

4. Calculation of Contributions
Super contributions are currently calculated based on Ordinary Time Earnings (OTE). Under the new framework, contributions will be based on a new definition of Qualifying Earnings (QE), aligning calculations more closely with payroll reporting and payment timing.

5. Compliance and Late Payments
At present, late payments trigger the Super Guarantee Charge (SGC) if contributions are not paid by quarterly deadlines. Under Payday Super, the SGC will apply when contributions are not received by the employee’s super fund on time (on time will be within 7 business days of payday, limited extensions may apply), tightening compliance requirements.

6. Penalties
Existing penalties can reach up to 200% of the SGC, depending on circumstances. Under the new legislation, penalties are expected to shift to a more structured framework of approximately 25% or 50% of the unpaid SGC, depending on severity and compliance history.

7. Payroll and Software Changes
The transition to Payday Super will require significant updates to payroll systems and reporting processes, including:

• Stage 1: Updates to super reporting requirements
• Stage 2: Payroll and super system changes to support pay-cycle contributions
• Stage 3: Industry testing phase (currently anticipated around May 2026)

Employers will also need to update reporting processes with the Australian Taxation Office (ATO) to align payroll reporting and super payments more closely.

For employees, the reform is a win. Super contributions will arrive earlier and more consistently. For employers and payroll teams, however, it means super becomes a real-time payroll obligation rather than a periodic finance task.

That’s where a reliable partner like Entertainment Partners can step in, helping ensure this obligation is seamlessly incorporated into existing production budgeting systems.

How Entertainment Partners Can Support Productions Through the Changes

Historically, the quarterly super system allowed payroll teams time to reconcile and process contributions after production finished. Starting in July, Payday Super removes that buffer. Accuracy, classification, and payment timing are now more important than ever, and must be incorporated seamlessly into the payroll cycle from the beginning of a project.

Entertainment Partners is focused on ensuring productions can adapt to Payday Super without adding complexity to already demanding production environments.

That preparation centres on the following key areas:

• Payroll Built for Production

Production payroll is one of the most complex environments of any industry, requiringa level of precision and specialised knowledge not found in general payroll systems.

Entertainment Partners payroll services across Australia are designed specifically for the screen sector, managing the complexities of awards, crew and cast structures, and production financing while ensuring compliance with evolving regulatory frameworks.

As Payday Super approaches, that integration becomes even more important. Super contributions must move at the same speed and accuracy as payroll itself.

• Technology That Supports the Workflow

Technology plays a central role in enabling this shift. Entertainment Partnerstechnology supports production payroll, workforce management, and time capture in a way that aligns with the realities of film and television production.

By ensuring structured data capture and accurate earnings classification from the outset, Entertainment Partners provides the visibility and payroll integrity required to meet the new super obligations with confidence.

• People Who Guide the Transition

Regulatory reform is rarely solved by software alone. It requires planning, education, and experienced professionals who understand both the rules and the industry.

Across Australia, Entertainment Partners payroll specialists are already working with productions, studios, and production accountants to prepare for the transition—reviewing payroll workflows, identifying potential friction points, and helping teams adapt their processes well ahead of the 2026 deadline.

The goal is simple: when Payday Super arrives, productions should feel confident that their payroll and super obligations will operate seamlessly.

Payroll as Production Infrastructure

While the super reform introduces tighter timing requirements, it also encourages a shift toward more integrated payroll workflows and better financial visibility across production finance. When payroll works seamlessly, production works seamlessly.

Entertainment Partners is committed to staying ahead of industry changes, equipping its experts with the most up-to-date knowledge. During periods of change like the introduction of Payday Super legislation, productions can move forward with confidence knowing a seamless payroll process is within reach.