Key takeaways
- Since 1 July 2026, employers must pay super each payday instead of each quarter.
- Contributions generally must reach the employee’s fund within 7 business days of payday.
- The super guarantee is 12% of qualifying earnings, which include ordinary time earnings and salary-sacrificed amounts.
- The date that counts is when the fund receives the money, so allow time for processing.
What changed
Until 30 June 2026, employers could pay super guarantee contributions quarterly, up to 28 days after each quarter. Under Payday Super, the contribution is due with every pay and must generally reach the employee's fund within 7 business days of payday. The aim is that workers can see super arrive regularly and missed payments are caught early.
How to count 7 business days
Start the day after payday and count only Monday to Friday, skipping public holidays. Some examples for 2026:
| Payday | Holidays to skip | Must reach the fund by |
|---|---|---|
| Thursday 5 November 2026 | None | Monday 16 November 2026 |
| Wednesday 23 December 2026 | 25 and 28 December | Tuesday 5 January 2027 |
Public holidays differ by state, so the Payday Super calculator lets you type the ones that apply to you.
How much to pay
The super guarantee rate is 12% of qualifying earnings. These include ordinary time earnings, such as normal hours, commissions and most allowances, plus amounts the employee salary sacrifices into super. On a fortnightly pay of A$2,500 of qualifying earnings, the contribution is A$300, or A$7,800 over 26 fortnights.
Getting ready
- Check that your payroll software calculates super for each pay run and sends it straight away.
- Confirm each employee's fund details when they start, because payments to a wrong or closed account come back and may be late.
- Allow for the time your clearing house or fund takes to process payments, especially before long weekends.
- Know what happens if a payment is late: the employer may owe the super guarantee charge, which includes interest and extra amounts and is not tax-deductible.
Special timeframes apply in some cases, such as a new employee's first contribution. Check the ATO guidance or your payroll adviser for your situation.
Sources
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