Australia's Payday Super Legislation: What Screen Productions Need to Know

On 1 July 2026, Payday Super legislation goes into effect for all Australian employers, including the screen production industry. It's the most significant change to production payroll in a generation, fundamentally changing how and when superannuation contributions must be paid.

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

Previously, employers had the flexibility of quarterly super payments, giving payroll teams time to reconcile and process contributions after production wrapped. Under Payday Super, productions must remit superannuation contributions alongside every pay run, making super a real-time payroll obligation.

As a result, accuracy, worker classification, and payment timing are more important than ever and must be built into payroll processes from the very beginning of a project.

For the screen sector, this is far more than an administrative update. Film and television productions operate with complex payroll structures that include hundreds of short-term contracts, multiple awards, and actors and crew members working across various rates and positions. The introduction of real-time super obligations creates significant operational and financial risk for productions that are not prepared.

Here at Entertainment Partners, we’ve invested the time and resources to ensure our payroll infrastructure is updated and tested, giving our clients the tools and expertise to seamlessly navigate Payday Super changes with confidence.

How Payday Super changes payroll obligations for screen productions

Productions now need to plan further ahead. Superannuation is no longer a quarterly obligation, but a same-day payroll responsibility on every payroll run throughout the life of a production.

From a budgeting perspective, super must now be treated as a real-time cash flow item from the start of production rather than a periodic finance task managed later in the schedule.

This shift requires careful planning and preparation. Productions that are not equipped to meet the new turnaround requirements could face significant compliance and financial consequences.

At EP, we've spent months preparing for Payday Super by working alongside industry experts, conducting extensive internal testing, reviewing payroll workflows, identifying potential friction points, and implementing solutions well ahead of the legislation's launch.

EP's payroll platform is built specifically for Australian screen productions, and we're prepared for Payday Super in three key ways:

1. We've updated our systems to support same-day super processing and payments.
2. We've transitioned from the Ordinary Time Earnings framework to the new Qualifying Earnings definition, with the classification changes already built into our payroll engine.
3. Our payroll experts have undergone extensive training to understand the nuances of the new legislation and support productions through a seamless transition.

Questions to ask your payroll provider about Payday Super readiness

If you're not currently working with EP, now is the time to have an honest conversation with your payroll provider about their Payday Super readiness. 

Here are two important questions to ask:

1. Are your systems updated, tested, and production-ready? 

The compliance window is tight; contributions must reach the employee's super fund within seven business days of payday. To avoid costly penalties, make sure your payroll account is adequately funded for timely Super remittances.

While EP is fully prepared to meet these requirements, productions should confirm that their current provider has the systems and processes in place to do the same.

2. How will you help us manage compliance risk? 

The penalty framework under Payday Super is more structured than before. Late payments may attract penalties as much as 25–50% of the unpaid Super Guarantee Charge, depending on the severity and history of non-compliance. The Australian Taxation Office has made it clear that compliance will be closely monitored from day one.

EP is your payroll partner for a seamless Payday Super transition

At Entertainment Partners, we're committed to staying ahead of industry changes and equipping productions with the expertise and technology they need to remain compliant. With our systems tested, our payroll engine updated, and our experts trained, productions can move forward with confidence knowing their payroll processes are ready for Payday Super.

If you have questions about Payday Super or would like to learn more about EP's payroll solutions, contact our team today. We're ready to help.