From 1 July 2026, Australian employers must pay their employees’ superannuation guarantee contributions more frequently under the new Payday Super system.
Instead of paying super quarterly, employers must generally ensure contributions reach their employees’ super funds within seven business days after payday. The super guarantee rate remains 12%, but the way employers calculate, report and process contributions is changing.ato.gov
What is Payday Super?
Payday Super is a change to the timing of superannuation payments. Under the previous system, employers generally paid superannuation quarterly by the following dates:
- 28 October.
- 28 January.
- 28 April.
- 28 July.
From 1 July 2026, super contributions must generally be received by an employee’s super fund within seven business days after payday. Employers must also provide enough information for the contribution to be allocated to the correct member account.ato.gov
The change is designed to help employees receive their super sooner and reduce the risk of unpaid or delayed superannuation accumulating over time.
What has changed for employers?
1. Super must be paid more frequently
Businesses will need to align super payments with their payroll cycle. For example, an employer processing wages weekly may need to make super payments weekly rather than waiting until the end of the quarter.
The key issue is not simply when a payment leaves the business bank account. The contribution must reach the employee’s super fund within the required timeframe.
2. Payroll calculations are changing
Under Payday Super, contributions are calculated using “qualifying earnings”. This brings together ordinary time earnings and certain other payments, including commissions and salary sacrifice contributions that were previously included in salary or wages for super guarantee purposes.ato.gov
Employers should review how their payroll software calculates super, particularly where employees receive:
- Commissions.
- Bonuses.
- Salary sacrifice arrangements.
- Irregular payments.
- Allowances.
- Overtime or shift-related payments.
3. Single Touch Payroll reporting will be updated
Employers will need to report both qualifying earnings and super liability through Single Touch Payroll.
This means payroll records must be accurate, employee details must be current and super fund information must be correctly matched. Errors such as an incorrect member number, fund name or date of birth could delay allocation.
4. The Small Business Super Clearing House has closed
The Small Business Superannuation Clearing House closed to existing users on 30 June 2026. Businesses must now transition to another compliant clearing house, payroll provider or payment solution.ato.gov
What should business owners do now?
A practical Payday Super preparation checklist includes:
- Confirm that your payroll software is Payday Super-ready.
- Review how your system calculates qualifying earnings.
- Confirm employee names, dates of birth, tax file numbers and super fund details.
- Check that your clearing house or payment provider can meet the new deadlines.
- Build a process for resolving rejected or delayed contributions quickly.
- Allow enough time for payments to be received and allocated.
- Train the staff responsible for payroll and superannuation.
- Review cash flow, particularly if the business has previously paid super quarterly.
What happens if super is paid late?
If contributions are not received by the employee’s fund within the applicable deadline, the employer may become liable for the super guarantee charge.
Under Payday Super, the charge is assessed by the ATO and may include interest calculated at the general interest charge rate, an administrative uplift amount and other consequences.ato.gov
Late payments can also create avoidable administration, employee frustration and cash-flow pressure.
Get ready for Payday Super
Payday Super is more than a change to a payment date. It affects payroll, cash flow, employee onboarding, reporting and internal controls.
Business owners should review their systems before problems occur. Agilis CA can help you understand the new obligations, review your payroll processes and create a practical transition plan for your business.
Need help preparing for Payday Super? Contact Agilis CA for practical accounting and superannuation support.
