Employers who already pay super with each pay run may see a lower impact than those paying super quarterly.

The legislation will create:

• More frequent super payments

• Less flexibility in managing cash flow

• Higher operational reliance on payroll

• Increased reconciliation activity

If your cash flow and pay cycles need adjustments in order to implement Payday Super, such as moving salary payments from weekly to fortnightly, it is important to communicate with your staff about how and when these changes will be implemented.