Payday Super from 1 July 2026: what employers need to do

From 1 July 2026, employers must pay super guarantee at the same time they pay wages, instead of quarterly. This change is called Payday Super.

What's changing

• Timing: super must be paid for each pay run and received by the employee's fund within 7 business days of payday.
• Rate: the super guarantee rate stays at 12%.
• What super is calculated on: super is now worked out on "qualifying earnings", which is reported through Single Touch Payroll (STP).
• Reporting: your STP reports must include qualifying earnings and the super payable for each employee.
• Clearing house: the ATO's Small Business Superannuation Clearing House has closed, so you need another way to pay, such as your payroll software or a commercial clearing house.

If you pay late

If super doesn't reach the fund on time, the ATO will assess the super guarantee charge, which includes interest that compounds daily and an extra administrative amount. Penalties can apply on top. Under the new rules the charge is tax deductible, but paying on time is much cheaper.

Your checklist

• Check your payroll software supports Payday Super and STP updates.
• Set up a way to pay super with every pay run.
• Check each employee's super fund details are correct, to avoid rejected payments.
• Plan your cash flow: super now leaves your account every payday, not every three months.
• Review how you treat commissions, bonuses and salary sacrifice.

We process payroll and help small businesses move to Payday Super. Send us a request if you'd like a hand.

This article is general information only and does not take your personal circumstances into account. It is not financial or tax advice. Tax rules change, so please contact us before acting on it. Information current as at the date above.