Payday Superannuation Superannuation Superannuation Superannuation Superannuation
How Payday Super works
Payday Super is a change to how you calculate and when you pay your employees’ super guarantee. From 1 July 2026, you must pay employees their super guarantee on payday, at the same time as their salary and wages.
Super guarantee is:
- Calculated as 12% of an employee’s qualifying earnings (QE)
- Paid to an employee’s super fund on payday and received within 7 business days
Download Payday Super fact sheet (PDF 175KB)
What you need to do
- Check the information below about what’s changing
- Review your payroll systems and super processes
- Stay informed or speak to your tax professional
You don’t need to wait until 1 July 2026 – you can start paying super on payday now.
What’s changing
Deadline for super payments
Now
Super must be received within 28 days of the end of the quarter.
From 1 July 2026
Super must be paid on payday and received within 7 business days.
Calculating super guarantee amounts
Now
12% of Ordinary Time Earnings (OTE)
From 1 July 2026
12% of Qualifying Earnings (QE)
Reporting super payments
Now
Report OTE or super liability via Single Touch Payroll (STP)
From 1 July 2026
Report both QE and super liability via STP
Late payments and Super Guarantee Charge (SGC)
Now
- Self-assessed by employer
- 10% interest per year
- Not tax deductible
From 1 July 2026
- Assessed by the ATO
- Daily compounding interest
- Tax deductible
Penalties
Now
Up to 200% of the SGC
From 1 July 2026
25% or 50% of unpaid SGC
Small Business Superannuation Clearing House (SBSCH)
Now
Closed to new users. Existing users until 30 June 2026.
From 1 July 2026
SBSCH will no longer be available.
Checking employee data and processing payments
Now
- Payment delays
- Incorrect employee data
- Unnoticed fund detail changes
From 1 July 2026
- Near real-time payments
- Improved error messaging
- New member verification
Expected changes
This information is not yet law. Changes are expected from 1 July 2026.
Offering employees a stapled fund
Now
Employers must request stapled fund details if no choice is provided.
From 1 July 2026
Stapled fund can be requested and offered at the same time.
Allocations by super funds
Now
20 business days to allocate contributions
From 1 July 2026
3 business days to allocate contributions