Payday Super and Total Remuneration Packages, a new cashflow reality for high-income employees

Payday Super will fundamentally change cashflow for high-income employees on total remuneration packages, frontloading super contributions and reshaping take-home pay across the year, as highlighted by Andy Larmour, Kyle Ann Walsh and Sam Gathercole.

As employers prepare for the transition to Payday Super from 1 July 2026, a key consideration will be the effect on employees paid under Total Remuneration Package (TRP) arrangements, where superannuation is included in the total package value. Under TRP arrangements, employer Superannuation Guarantee (SG) obligations are met from the TRP. Because of the requirement under Payday Super that SG be contributed on Qualifying Earnings (QE) on an uncapped basis at least until the $32,500 annual C...

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Authors: Andrew Larmour, Kyle Ann Walsh,

Published Date: 23 March 2026