Payday Super 2026 — Employer Preparation Guide
For earnings paid from 1 July 2026, employers must pay the super guarantee so the employee's fund receives it within 7 business days after payday, with the quarterly deadlines replaced. Vendor copy that says 'on or before payday' is not the ATO rule. Employers need payroll and clearing-house setups that can meet the 7-business-day window.
Overview
For earnings paid from 1 July 2026, employers must pay the super guarantee so the employee's fund receives it within 7 business days after payday, with the quarterly deadlines replaced. Vendor copy that says 'on or before payday' is not the ATO rule. Employers need payroll and clearing-house setups that can meet the 7-business-day window.
Key Facts
- For earnings paid from 1 July 2026, super must be received by the employee's fund within 7 business days after payday (ATO Payment deadlines for Payday Super, updated 10 Aug 2026). Replaces the 28-days-after-quarter rule.
- The SG charge will apply from the employee's payday if super is late
- Employers must use a clearing house or direct fund transfer that supports payday frequency
- Small business with fewer than 20 employees should test their clearing house capacity now
- ATO estimates 40% of employers currently pay super late under quarterly rules
What You Need to Know
This guide covers the essential compliance requirements that Australian employers need to understand. Non-compliance can result in significant penalties, ATO audits, and reputational damage.
We recommend using purpose-built software that automates compliance reporting. The right software will handle rate changes, deadline reminders, and lodgement with the relevant authorities.
Recommended Software
The following software products handle payroll compliance for Australian businesses: