Payday Super has applied since 1 July 2026. Employers now calculate super guarantee for each payday and must generally ensure the contribution reaches the employee’s super fund within seven business days after payday. Extended periods apply in limited cases, including some first contributions for new employees.
What changed
- Frequency. Super is now calculated and paid for each weekly, fortnightly or monthly pay cycle rather than under the former quarterly cycle.
- Deadline. The contribution generally must reach the employee’s fund within seven business days after payday, so employers need to allow for clearing-house processing and rejected payments.
- Calculation and reporting. Super guarantee remains 12%, but payroll and Single Touch Payroll reporting now use the new qualifying-earnings framework.
Why it matters for cashflow
Paying super every payday smooths out what used to be a lumpy quarterly bill, but it also means the money leaves your account sooner and more often. July needs particular care because current Payday Super payments may overlap with the final April–June quarterly obligation.
What employers should check now
- Confirm your payroll software has been updated for Payday Super, qualifying earnings and the new Single Touch Payroll reporting fields.
- Allow enough processing time for contributions to reach each employee’s fund within seven business days, including time to correct rejected payments.
- If you used the ATO Small Business Superannuation Clearing House, switch to another SuperStream-compliant service. The SBSCH closed permanently on 1 July 2026 and its records are no longer accessible.
- Reconcile the final April–June 2026 quarterly super amount. It remains due by 28 July 2026 and must be paid using another service.
- Review July cashflow because current Payday Super contributions and the final quarterly payment may both fall due during the month.