Planning for Payday Super: What You Need to Know. As of 1 July 2026, Payday Super is set to change the way businesses manage super payments for employees. This is an important change that will affect cash flow and working capital for every business, especially in the construction industry where pay cycles and budgets are tightly managed.

The clock is officially ticking. As of 1 July 2026, construction businesses and all other employers will need to pay superannuation at the same time wages hit their workers’ accounts.

Let's walk through how to read a balance sheet and why it is so important.