Payday Super from 1 July 2026: Contributions Within 7 Days of Payday

From quarterly to payday

Until 30 June 2026, employers could pay superannuation guarantee (SG) contributions quarterly, by 28 days after the end of each quarter. For employee earnings paid from 1 July 2026, the Payday Super rules apply: SG contributions must be received by the employee's super fund no more than 7 business days after each payday.

The change was made by the Treasury Laws Amendment (Payday Superannuation) Act 2025. The ATO's Paying super on payday guidance covers due dates and qualifying earnings. OTE vs QE payday super explained provides further detail on the terminology.

The quarterly rules still apply to earnings paid up to 30 June 2026, including the April to June 2026 quarter, which was due by 28 July 2026.

The 7 business day rule

Since 1 July 2026, the employer's SG obligation is worked out for each QE day. The ATO explains that "the QE day is the day that an employer makes a qualifying earnings payment to an employee - in other words, payday". The minimum SG amount for that day is 12% of the qualifying earnings paid.

Contributions are on time if they are received by the super fund within 7 business days after the QE day (or a longer period where applicable). Employers remain responsible for ensuring contributions reach the fund within this window, whichever payment channel they use.

If the minimum amount is not received in full and on time, the employer is liable for the super guarantee charge (SGC).

SG Charge framework updated

For paydays from 1 July 2026, the SGC is calculated and assessed by the ATO for each QE day, and employers no longer need to lodge a super guarantee statement for missed payments; the ATO calculates the charge and issues a notice of assessment. The SGC has 4 components: the individual final SG shortfalls, notional earnings on those shortfalls, an administrative uplift amount, and any choice loading for failing to follow the choice of fund rules.

The administrative uplift is initially 60% of the shortfalls and notional earnings for a QE day. It can be reduced, potentially to nil, if the employer has not been assessed for SGC on the ATO's initiative in the previous 2 years and if the employer lodges a voluntary disclosure statement quickly.

For 2026-27, the ATO has said it will take a supportive approach (PCG 2026/1): it will not review employers who are paying super each payday and fixing errors quickly, and will focus on employers who are not trying to change, not fixing errors or not paying super at all. The most important step after an error is to pay the correct amount to the fund as soon as possible.

Practical employer impacts

Employers need payroll systems and processes that calculate and pay SG on qualifying earnings for every payday and transmit contributions through SuperStream-compliant channels. The ATO has also issued guidance on Single Touch Payroll reporting under Payday Super.

The ATO Small Business Superannuation Clearing House (SBSCH) closed to new users from 1 October 2025 and closed completely on 1 July 2026. Employers who used it must now use another payment method, such as a commercial clearing house, payroll software or paying funds directly.

The SG rate remains 12% for 2026-27.