Payday Super: what employers need to know
Updated 26 September 2026 · figures from the ATO and official sources
From 1 July 2026, quarterly super payments ended. Employers now pay super at the same time as wages, and the fund has to receive it within 7 business days.
The new deadline
- Regular pays: super must be received by the fund within 7 business days after the day you pay wages.
- New employees or a new fund: 20 business days for the first contribution.
- Out-of-cycle payments such as a bonus: due 7 business days after the next regular payday.
- Business days exclude weekends and public holidays that apply across a whole state or territory.
The deadline is when the fund receives the money. Banks and clearing houses can take a few days, so pay on payday if you can.
How much
12% of each employee’s qualifying earnings for that pay. Qualifying earnings are ordinary time earnings plus some other amounts, such as salary sacrificed to super.
If you pay late
Late or missed contributions attract the new super guarantee charge. It includes the unpaid super, notional earnings (interest) from the day after the deadline, an administrative uplift of up to 60% of the shortfall, and a choice loading of up to 25% (capped at $1,200) if you didn’t pay to the employee’s chosen fund. The uplift can be reduced if you come forward voluntarily.
What to do now
- Check your payroll software supports payday super payments.
- Line up your super payment with each pay run.
- Keep a record of the date each contribution is received.
Use the Payday Super due date calculator to find the deadline for any payday, allowing for your state’s public holidays.
General information only, not financial or tax advice. See our disclaimer.