Payday Super commences
critical priorityone off
Due
1 July 2026
95 days ago — see source for next instance
What to file
Super contributions must reach the employee's fund within 7 business days of each payday. New STP fields (QE + Super Liability).
Who is affected
Every Australian employer that pays Ordinary Time Earnings to an employee. The 7-business-day rule replaces the current 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 Australian employers
Prep checklist
- Confirm your STP-enabled payroll system will support QE and Super Liability fields
- Map every pay run to a same-day super clearing house lodgement
- Update onboarding checklists so new starter super fund details are captured pre-first-pay
- Stress-test cash flow against weekly/fortnightly super outflows
- Communicate the change to finance, payroll and bookkeepers before 1 July
On Rules Mate