Payday Super is a major change to how and when employers pay superannuation. From 1 July 2026, employers will be required to pay their employees’ super guarantee( SG) at the same time as salary and wages are paid, rather than quarterly.

Under the new system, super must be paid on payday and received by the employee’ s super fund within seven business days, unless an extended timeframe applies( such as for new employees). What is super guarantee? Super guarantee is the compulsory super contribution employers must make for eligible employees. From 1 July 2026, it will be:

• Calculated at 12 per cent of an employee’ s qualifying earnings( QE)

• Paid on payday, alongside salary and wages

• Received by the super fund within seven business days

Qualifying earnings is a new term that combines ordinary time earnings( OTE) with other payments currently included in salary or wages for super, such as salary sacrifice contributions.

Employers do not need to wait until July 2026 to start paying super on payday— they can choose to begin earlier.

What employers need to do now to prepare for Payday Super, employers should:

• Review payroll systems and super payment processes

• Plan for more frequent super

payments

• Ensure employee details are accurate

• Stay informed about upcoming changes or seek advice from a tax professional

KEY CHANGES FROM 1 JULY 2026 Payment deadlines Now: Super payments must be received by a super fund within 28 days after the end of each quarter. Payments can be made quarterly or more frequently. Current due dates are 28 October, 28 January, 28 April and 28 July. From 1 July 2026: Super must be paid on payday, at the same time as qualifying earnings, and received by the super fund within seven business days. Calculating super Now: Super is calculated as 12 per cent of OTE. From 1 July 2026: Super will be calculated as 12 per cent of qualifying earnings( QE), which includes OTE plus other relevant payments. Reporting super payments Now: Employers report either OTE or super liability through Single Touch Payroll( STP). From 1 July 2026: Employers will be required to report both qualifying earnings and super liability through STP.

Late payments and the super guarantee charge( SGC)

Now: If super is not received within 28 days after the end of a quarter,

employers must self-assess and lodge an SGC statement. The SGC is based on salary and wages, includes 10 per cent interest per year, an administration fee, and is not tax deductible. From 1 July 2026: The SGC will apply if super is not received within seven business days of payday. The charge will be assessed by the ATO, calculated on qualifying earnings, and include daily compounding interest at the general interest charge rate. An administrative uplift may apply, depending on an employer’ s compliance history, but the SGC will be tax deductible. Penalties Now: Penalties can be up to 200 per cent of the SGC, with possible remission. From 1 July 2026: Penalties will be 25 or 50 per cent of the unpaid SGC, depending on prior compliance.

Small Business Superannuation Clearing House

The Small Business Superannuation Clearing House( SBSCH) closed to new users on 1 October 2025. Existing users can access the service until 30 June 2026. From 1 July 2026, the service will no longer be available, and all employers must transition to alternative payment methods. Improving payment systems To support Payday Super, changes to SuperStream standards are expected, including near real-time payments through the New Payments Platform, improved error messaging, and enhanced fund verification.

These upgrades aim to reduce delays caused by incorrect employee data or changes to super fund details.