Big changes are on the horizon for how you pay your staff’s superannuation. The ATO’s Payday Super reforms will take effect from 1 July 2026, and while that might feel like a way off, preparing early is the key to a smooth transition.
If you run a pharmacy and rely on locum pharmacists, this isn’t just about your permanent staff. These new rules apply to everyone you pay, including your locums. Here’s what you need to know, and why partnering with a licensed agency like Pharmacy SOS is the smartest way to avoid a major administrative headache.
What is Payday Super?
Currently, employers are generally required to pay super quarterly. From 1 July 2026, the ATO will require you to pay your employees’ super at the same time as you pay their wages. This means contributions must usually reach an employee’s super fund within 7 business days of payday.
While this doesn’t increase the total amount of super you pay, it does require a significant shift in your payroll rhythm and cash flow management.
Why Pharmacy Owners Need to Act Now
Shifting from quarterly to pay-cycle super payments can put pressure on your administration and cash flow. The ATO has released resources like a Cash Flow Kit to help businesses plan, but the real challenge for many pharmacy owners is the complexity of paying a flexible, casual workforce.
This is where the “locum headache” becomes a major compliance risk. If you hire locums directly, you are responsible for:
Collecting their super fund details (USI, member number).
Processing a separate super payment for a short-term placement, often for just a day or two of work.
Ensuring that payment hits their fund within 7 business days of that specific pay run.
Keeping up with all the ATO’s changing rules and reporting requirements.
Get any of this wrong, and you could face penalties from the ATO.
The Solution: Let Pharmacy SOS Handle the Compliance Headache
Why take on the administrative burden and risk yourself? The smartest move you can make is to use a licensed locuming agency.
When you book a locum through Pharmacy SOS, you are not the employer—we are. This means:
We pay the locum directly. The responsibility for paying their wages, and therefore their superannuation under the new Payday Super laws, falls to us.
You avoid the compliance risk. You won’t need to track their super fund details, manage payment deadlines, or worry about ATO audits for that engagement.
You save time and money. The hidden cost of processing a single invoice for a locum—the time spent on payroll, super calculations, and compliance—is eliminated. You pay one simple invoice to Pharmacy SOS and move on.
Your Preparation Checklist
While you can outsource locum payments to us, you’ll still need to get your own house in order for your permanent team. Here are your next steps:
Review Your Payroll Setup: Check who in your pharmacy can process and authorise super payments. Is your system ready for more frequent transactions?
Check Employee Fund Details: Ensure you have the correct USI and member numbers for all permanent staff. Incorrect details lead to rejected payments and missed deadlines.
Confirm Pay Frequency: Make sure your payroll is set up to trigger a super payment with every pay run.
Review Your Default Super Fund: Every employer needs to have a default fund. Is yours still the right choice?
Talk to Your Agency: Ensure your go-to provider, like Pharmacy SOS, has the systems in place to handle these changes for all the locums they supply.
We’re Here to Help You Navigate the Change
At Pharmacy SOS, we are closely monitoring the ATO’s guidance on Payday Super. Our dedicated support team ensures that all our payroll and superannuation processes will be fully compliant with the 1 July 2026 deadline, so you don’t have to worry about it.
Don’t let the new Payday Super laws add to your workload. Focus on running your pharmacy, and let us handle the rest.
Need a locum? Contact the team at Pharmacy SOS today. We’ll take care of the compliance, so you can take care of your patients.