Payday Super commencement
critical priorityone off
Due
1 July 2026
26 days from today
What to file
SG payable within 7 days of pay (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 — full SG shortfall plus nominal interest plus Part 7 penalty (up to 200% of SGC). SG amount no longer tax-deductible.
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