Key takeaways
- Since 1 July 2026, super guarantee is due with every pay run, not quarterly.
- Contributions must reach the employee's fund within 7 business days of payday.
- The SG rate is 12% of qualifying earnings.
- The ATO Small Business Superannuation Clearing House closed on 1 July 2026.
Payday Super requires Australian employers to pay superannuation every time they pay wages, and the money must reach the employee's fund within 7 business days. It applies to earnings paid from 1 July 2026 and replaces the old quarterly deadline. If your payroll still treats super as a quarterly job, it needs to change now.
What changed on 1 July 2026?
Before Payday Super, employers could pay super up to 28 days after the end of each quarter. Now, super guarantee of 12% of each employee's qualifying earnings is due with every pay run, whether weekly, fortnightly or monthly. The contribution must be received by the fund no more than 7 business days after payday.
The ATO's Small Business Superannuation Clearing House also closed from 1 July 2026, so businesses that relied on it have had to move to another payment method, usually through their payroll software or a commercial clearing house.
What happens if super is late?
Contributions that arrive more than 7 business days after payday are late. Late payments attract the super guarantee charge, and paying late only partly reduces what you owe. The cost of getting it wrong is much higher than under the quarterly system.
The five payroll fixes we see most often
- Super set to pay quarterly in the payroll software. Change the payment schedule so super is batched and paid with each pay run.
- Cash flow planned around quarterly payments. Super is now a weekly or fortnightly cash outflow, so update your cash-flow forecast.
- Missing or incorrect fund details for new starters. A contribution can't arrive on time if the fund details are wrong. Collect super choice forms before the first pay run.
- Pay items not mapped correctly. Super is calculated on qualifying earnings. Check that allowances, bonuses and overtime are mapped to the right pay categories.
- No reconciliation step. After each pay run, check that payments left your account and that funds received them. Rejected payments need fixing within the deadline.
What should you do this month?
- Confirm your payroll software is set up for Payday Super and that super is paid with every pay run.
- Reconcile super payments since 1 July 2026 against your payroll reports.
- Update your cash-flow forecast to show super as a regular payment.
- If you used the ATO clearing house, check that your replacement method is working.
How Accountlogist can help
We run payroll for Australian businesses in Xero, MYOB and QuickBooks, with Single Touch Payroll reporting and super prepared with every pay run. If you're unsure whether your payroll is set up correctly for Payday Super, book a free consultation and we'll check it.
Sources: ATO: How to work out and pay super · ATO: Employers urged to prepare for Payday Super
General information only, not advice for your circumstances.
