Pay superannuation on every payday (Payday Super)
From 1 July 2026, super must reach the employee's fund within 7 calendar days of each payday.
Who must comply
All employers in Australia.
What triggers it
Paying an employee.
When due
Super contributions within 7 calendar days of each payday from 1 July 2026.
Evidence required
STP submissions with QE/Super Liability fields, fund receipt confirmations, payroll system audit trail.
Max penalty
SGC interest at 10.38% p.a. (daily compounding), admin uplift up to 60%, additional penalty up to 200% of SGC. Not tax-deductible.
Effective from
1 July 2026
Summary
Payday Super replaces quarterly SG contributions. Employers must pay super on every payday at the qualifying earnings (QE) rate of 12%, with contributions reaching the fund within 7 calendar days. STP reports new QE and Super Liability fields. ATO cross-matches STP data against fund receipts in near real-time. The Small Business Super Clearing House closes 1 October 2025 (no new users) and decommissions fully on 1 July 2026.
Enforced by
Source legislation
Topics
Source: https://ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/payday-super. Rules Mate is not a law firm. Always verify against the live regulator source before acting.