Are you ready for Payday Super?
From 1 July 2026, Australian businesses must pay employees their superannuation guarantee on payday, at the same time as their salary and wages.
You can start preparing now by reviewing your payroll systems and super processes.
Either way, you’ll need to stay informed and check the ATO website for details about how things are changing.
The main changes relate to:
- the deadline for super payments
- calculating super guarantee amounts
- reporting super payments
- late payments and super guarantee charge penalties
- the Small Business Superannuation Clearing House
- checking employee data and processing payments.
As the ATO explains, Payday Super is changes how you calculate and when you pay your employees’ super guarantee.
A Snapshot of the ATO’s Changes
Deadline for super payments
Now: Super guarantee payments must currently be received by a super fund within 28 days of the end of the quarter. Payments can be made quarterly or more frequently, for example monthly.
What’s changing from 1 July 2026: Super guarantee payments must be paid to an employee’s super fund at the same time as paying qualifying earnings (QE) on payday, and received by the super fund within 7 business days.
Calculating super guarantee amounts
Now: The super guarantee amount is calculated as 12% of ordinary time earnings (OTE).
What’s changing from 1 July 2026: The super guarantee amount is calculated as 12% of qualifying earnings (QE). QE includes OTE, salary sacrifice contributions and other amounts currently included in an employee’s salary or wages for super guarantee purposes.
Reporting super payments
Now: You report either OTE or super liability through Single Touch Payroll (STP).
What’s changing from 1 July 2026: You report both QE and super liability through STP.
There are also changes to:
- late payments and the super guarantee charge
- checking employee data and processing payments
- offering employees a stapled fund
- the Small Business Superannuation Clearing House, which will close.
Businesses that prepare now will be better placed for a smooth transition.
Being prepared will help ensure you have the required cash flow, upgrade payroll systems and software, review pay cycles and contracts, strengthen processes and controls, and ensure everyone understands what’s changing.
This will help reduce compliance risk, improve transparency, strengthen employee trust and minimise disruption.
We’re also here to help.
Find out more on the ATO website.
