Quarterly super ends
Payday Super hub
From 1 July 2026, employer Super Guarantee contributions must reach the fund within 7 business days of every pay event. Quarterly contributions end. SGC + nominal interest accrues per pay if you miss.
⏰ Commences 1 July 2026
Treasury's Payday Super reform is the biggest operational change to payroll in a generation. From 1 July 2026, employers must pay Super Guarantee (SG) within 7 business days of every pay event — replacing the current quarterly cycle. The SG rate also reaches its final 12% from 1 July 2025.
The base for SG contributions changes too: from Ordinary Time Earnings (OTE, excludes overtime + most salary-sacrifice) to Qualifying Earnings (QE) — broader base including salary-sacrificed amounts. Combined: more frequent, on a wider base.
Compliance is enforced via the Superannuation Guarantee Charge (SGC) regime, which now triggers per pay event instead of per quarter. Each missed contribution accrues SGC + 10% nominal interest from the pay event date.
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FAQ
Does Payday Super affect every employer?
Yes — every employer of PAYG employees. Includes single-director companies paying themselves, family businesses, NFPs, charities. No threshold.
What's the 7-business-day rule?
Super contributions must be RECEIVED by the employee's fund within 7 business days of the pay event. That's fund receipt, not employer transmission — so you need to factor in clearing house turnaround time.
What is Qualifying Earnings (QE)?
QE replaces OTE as the SG base from 1 July 2026. Broader: includes salary-sacrificed superannuation amounts, salary-sacrifice arrangements, and most performance bonuses. Calculation: bring your salary sacrifice arrangements into scope when sizing.
What if my clearing house is slow?
You're still liable. Many employers will need to move from SBSCH (free but slower) to commercial clearing houses (faster but priced). Confirm your provider's SLA includes 'fund-received' not 'instruction-sent' timing.
What's the SG rate from 1 July 2026?
12% of QE. Was 11.5% of OTE from 1 July 2024 through 30 June 2025, then 12% of OTE from 1 July 2025, then 12% of QE from 1 July 2026.
How does SGC change?
SGC = unpaid SG + 10% nominal interest from pay event date + admin fee per employee per quarter. From 1 July 2026, accrues from each missed pay event rather than each quarter — so a one-day late contribution becomes 8 SGC events in a fortnightly pay cycle.
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