Payday Super from 1 July 2026: what employers need to do

Payday Super started on 1 July 2026. Employers no longer pay super guarantee (SG) contributions quarterly. You now pay super with every pay run, and each contribution must reach your employee's super fund within 7 business days of payday. This guide explains what changed, who Payday Super applies to and what you need to do now.

What changed with Payday Super on 1 July 2026

Payday Super was introduced by the Treasury Laws Amendment (Payday Superannuation) Act 2025. For paydays on or after 1 July 2026:

• Super is due with every pay run. You pay 12% of the qualifying earnings you pay on each payday.
• The 7-business-day rule. The contribution must be received by the employee's super fund within 7 business days after payday. A 20-business-day period applies in limited cases, such as the first contribution for a new employee or a contribution to a new fund.
• SG is calculated on qualifying earnings. Qualifying earnings are ordinary time earnings plus salary-sacrificed amounts and some other payments.
• An annual maximum contributions base. You don't have to pay SG on an employee's qualifying earnings above $270,830 for 2026–27 (per employer). In 2025–26 the limit was $62,500 a quarter.
• A new super guarantee charge. Late or short payments attract a redesigned super guarantee charge (SGC), which is tax deductible for paydays from 1 July 2026.

The old quarterly due dates (28 October, 28 January, 28 April and 28 July) applied only up to the April–June 2026 quarter, which was due on 28 July 2026.

Who Payday Super applies to

Payday Super applies to every employer that must pay super guarantee, whatever the size of the business. The SG rate is 12% and no further increases are legislated. The rate is set by the date you pay the earnings, not the date the work was done.

You must pay super for every eligible employee, whatever they earn:

• There has been no $450-a-month threshold since 1 July 2022.
• Employees under 18 are eligible if they work more than 30 hours in a week. The same 30-hour rule applies to work of a domestic or private nature, such as a nanny.
• There is no upper age limit, so employees aged 70 and over are covered.

Employers don't pay SG on Government Parental Leave Pay. For children born or adopted on or after 1 July 2025, the Government pays a super contribution on it instead. Our guide to Paid Parental Leave and super explains how this works.

What happens if you pay super late under Payday Super

If a contribution is late or short, you'll be liable for the super guarantee charge. Under Payday Super the SGC is made up of:

• the shortfall;
• notional earnings, calculated daily at the general interest charge rate;
• an administrative uplift of up to 60%, which can be reduced, for example if you make a voluntary disclosure; and
• a choice loading of 25% (capped at $1,200) if you didn't meet the choice-of-fund rules.

SGC for paydays from 1 July 2026 is tax deductible. The general interest charge and penalties for paying an SGC assessment late are not. For the latest rules, check the ATO website or speak with your accountant.

Since 1 January 2025, intentionally failing to pay amounts employees are owed, including super contributions required by an award or agreement, can also be a criminal offence. Read more about criminal wage theft laws.

What employers need to do now for Payday Super

1. Check your payroll software. Make sure it calculates SG on qualifying earnings and sends contributions with every pay run.
2. Allow processing time. Build in time for your clearing house and the fund, so each contribution is received within 7 business days of payday.
3. Get fund details early. Collect super fund details from new employees when they start. Meeting the choice-of-fund rules avoids the 25% choice loading.
4. Plan your cash flow. Super now leaves your account with each pay run instead of once a quarter.
5. Check high earners. Apply the $270,830 maximum contributions base for 2026–27 correctly.
6. Act quickly on mistakes. If a contribution is missed or short, fix it fast. A voluntary disclosure can reduce the administrative uplift.
7. Review your records. An HR compliance audit can check your pay, super and records against current rules.

Need help with Payday Super? Talk to an HR adviser

Payday Super changes how often you pay super, not who you pay it for. If you're unsure whether your payroll, contracts or pay rates are right, our 24/7 HR advice line can help. Call us on 1300 144 002. For more on pay and entitlements, browse our employment law guides or read our earlier post on the move to 12% super.

Payday Super FAQs

When did Payday Super start?

Payday Super started on 1 July 2026. It applies to qualifying earnings paid on or after that date. Contributions for the April–June 2026 quarter were due under the old rules by 28 July 2026.

How many days do I have to pay super after payday?

The contribution must be received by the employee's super fund within 7 business days after payday. A 20-business-day period applies in limited cases, such as a new employee's first contribution or a contribution to a new fund.

Is there still a $450 super threshold?

No. The $450-a-month threshold was removed from 1 July 2022, so super is payable on all qualifying earnings of an eligible employee. Employees under 18 must work more than 30 hours in a week to be eligible.

Do I pay super for employees over 70?

Yes. There is no upper age limit for the super guarantee.

What is the super guarantee rate in 2026?

12% of qualifying earnings. The rate reached 12% on 1 July 2025 and no further increases are legislated.

Is the super guarantee charge tax deductible?

Yes, for paydays from 1 July 2026. The general interest charge and penalties for paying an SGC assessment late are not deductible.