Payday Super commencement
critical priorityone off
Due
1 July 2026
95 days ago — see source for next instance
What to file
SG must reach the fund within 7 business days of each payday (replacing quarterly). 11.5%→12% SG rate from 1 Jul 2025; QE base from 1 Jul 2026.
Who is affected
Every Australian employer paying Ordinary Time Earnings to an employee. Replaces the quarterly SG cycle.
Penalty if missed
Super Guarantee Charge assessed by the ATO for each payday — the shortfall, notional earnings at the GIC rate, an administrative uplift of up to 60% and any choice loading. For paydays from 1 July 2026 the SGC is tax-deductible; GIC on late SGC and the late payment penalty are not.
Applies to
All employers
Prep checklist
- Confirm payroll system supports QE and Super Liability fields
- Set up same-day super clearing house lodgement per pay run
- Capture super-fund details at onboarding pre-first-pay
- Stress-test cash flow against weekly super outflows
On Rules Mate