From 1 July 2026, Australian employers must pay super on every payday — and it has to reach each employee’s fund within 7 business days, not quarterly. Here’s what changes, the dates that matter, and a free readiness check to see if your business is set up in time.
Last updated: · figures current for the 2025–26 financial year.
Tick everything you’ve already got sorted. We’ll score your readiness and list exactly what’s left to fix before payday super starts.
General information to help you prepare — not financial, tax, or legal advice. Confirm your obligations with the ATO or your accountant/BAS agent.
Today, the Superannuation Guarantee (SG) can be paid quarterly — by the 28th day after each quarter. From 1 July 2026, that ends. Super becomes a payday obligation: every time you pay salary or wages, the matching SG contribution has to go out too.
The rule is about when the money arrives: the contribution must be received by the employee’s super fund within 7 business days of payday. Because your clearing house and the banks take time to process, you can’t leave it to the last day — the lag counts against you.
This is law, not a proposal — the Payday Superannuation legislation received Royal Assent in November 2025 and the start date is confirmed as 1 July 2026. The SG rate itself stays at 12%; only the timing changes.
Late or short super triggers the updated Super Guarantee Charge (SGC), assessed by the ATO. It’s not a flat fine — it stacks:
The SGC is generally not tax-deductible, and the ATO sees your timing in real time through Single Touch Payroll (STP) — so there’s nowhere for a late payment to hide.
Say you pay 4 staff fortnightly, with payday on a Thursday. Under the old rules you’d batch all their super once a quarter. From 1 July 2026, on each fortnightly payday you process the SG (12% of their ordinary time earnings) at the same time as wages, and it must land in their funds within 7 business days — roughly by the following Monday week. Miss that window on even one pay run and the SGC clock starts on the shortfall.
The practical shift is cash flow and process: super now leaves your account ~26 times a year instead of 4, so most businesses set it aside on every pay run and automate the payment so it’s never late.
Every Australian employer who pays the Superannuation Guarantee — from a sole operator with one casual to a large payroll. Whether you run payroll yourself or use a bookkeeper, BAS agent, or accountant, payday super applies to you from 1 July 2026.
General information to help you prepare — not financial, tax, or legal advice. Always confirm your obligations with the ATO’s payday super page or your accountant / BAS agent.
Run the readiness check above, then lock these in before 1 July so super goes out on time from your very first payday.
Check your payroll software or clearing house can process an SG payment on each pay run — weekly, fortnightly, or monthly — without manual workarounds. If it can't, now is the time to switch or upgrade.
The contribution must be received by the fund within 7 business days of payday. Map your clearing house's processing time and pay early enough that bank/clearing delays don't push you over.
A bounced or rejected payment still counts as late. Confirm fund ABN, USI, and member numbers — and check stapled-fund details for any new starters.
Don't let the changeover distract you from the last quarterly payment. Pay the quarter ending 30 June 2026 by 28 July 2026, then run payday super from 1 July onward.
Super now leaves your account far more often. Many businesses move the SG amount into a separate account on each payday so the obligation never bites cash flow.
Payday super is a change to how Australian employers pay the Superannuation Guarantee (SG). From 1 July 2026, you must pay super at the same time as salary and wages — on every payday — instead of at least quarterly.
It’s law, not a proposal: the Treasury Laws Amendment (Payday Superannuation) Act received Royal Assent in November 2025, and the start date is confirmed as 1 July 2026.
The employee’s super contribution must be received by their super fund within 7 business days of payday — not just sent by you within 7 days.
Because clearing houses and banks take time to process, you need to allow for that lag. The clock is about when the money lands in the fund, so build a buffer into your pay run.
The last super payment under the old quarterly rules — for the quarter ending 30 June 2026 — is due by 28 July 2026.
Don’t let the changeover distract you from it. Pay that final quarter on time, then switch to paying super on each payday from 1 July onward.
From 1 July 2026, late or short super triggers an updated Super Guarantee Charge (SGC), assessed by the ATO. It generally includes:
The SGC is generally not tax-deductible, and the ATO monitors your timing in real time through Single Touch Payroll (STP). Always confirm the current penalty detail with the ATO.
The Superannuation Guarantee rate is 12% of ordinary time earnings (it reached 12% on 1 July 2025). Payday super changes the timing of when you pay it, not the rate.
Every Australian employer who pays the Superannuation Guarantee — from sole operators with one casual to large payrolls. It affects you whether you run payroll yourself or use a bookkeeper, BAS agent, or accountant.
If you pay staff (or eligible contractors) super, payday super applies to you from 1 July 2026.
In short: make sure super can go out on every payday and land in each fund within 7 business days. Practically that means:
Run the readiness check above to see exactly where your gaps are. For the full step-by-step playbook with worked examples, see the guide below.
It’s ongoing. The obligation repeats every pay cycle, indefinitely, and the ATO’s transition guidance runs through to 30 June 2027. Every payday is a fresh compliance event, and catch-up penalties keep applying after the start date — so getting your process right now pays off well beyond July 2026.
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