About this tool
Under Payday Super, from 1 July 2026 employers must pay the super guarantee (SG) each time they pay wages, instead of quarterly. The contribution generally has to reach the employee's super fund within 7 business days of payday. The SG rate is 12% of qualifying earnings, which include ordinary time earnings and amounts the employee has salary sacrificed into super.
The deadline counts business days only: weekends are skipped, and so are public holidays, which differ by state. Type any public holidays between payday and the deadline to skip them too. Allow extra time for the payment to be processed, because the date that counts is when the fund receives the money.
If super arrives late, the employer may owe the super guarantee charge, which includes interest and extra amounts and is not tax-deductible.
Good to know
- Assumes the standard 7 business days; different timeframes apply in some cases, such as a new employee’s first contribution.
- Public holidays must be entered by you, because they differ by state and territory.
- The quarterly maximum contribution base and award or agreement rates above 12% are not applied.
- Checked against ATO guidance on 5 November 2026. Not financial or tax advice.