Payday Super and Director Penalty Notices: New Personal Liability for Queensland Directors in 2026
From 1 July 2026, Payday Super requires employers to pay superannuation on each payday — not quarterly. For company directors, this reform has a critical consequence: unpaid super can now accumulate faster than ever, triggering Director Penalty Notices (DPNs) and personal liability. Here is what Queensland directors need to know.




