Pay superannuation on every payday (Payday Super)
From 1 July 2026, super must reach the employee's fund within 7 business days of each payday.
Who must comply
All employers in Australia.
What triggers it
Paying an employee.
When due
Super contributions within 7 business 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 business 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
Related obligations
- CWLTHReport under Single Touch Payroll Phase 2Disaggregated payroll reporting to the ATO via STP-enabled software.
- CWLTHComply with SIS Act trustee covenantsSuper fund trustees owe statutory covenants of care, skill, diligence, best financial interests, and prudent investment.
- CWLTHLodge an annual SMSF audit before lodging the SMSF Annual ReturnSelf-managed super funds must be audited by an ASIC-registered auditor each year.
- CWLTHMaintain SMSF compliance with the sole purpose test (s 62)SMSFs must be maintained for the sole purpose of providing retirement benefits.
- CWLTHLodge Business Activity Statements at assigned frequencyGST-registered entities must lodge a BAS monthly, quarterly or annually as the ATO assigns.
- CWLTHAnnual YFYS performance test (MySuper + Choice)APRA annual performance test for MySuper products + (from 2024) Trustee Directed Products.
Frequently asked questions
- Who must comply with superannuation on every payday (Payday Super)?
- All employers in Australia.
- What triggers superannuation on every payday (Payday Super)?
- Paying an employee.
- When is superannuation on every payday (Payday Super) due?
- Super contributions within 7 business days of each payday from 1 July 2026.
- What is the maximum penalty for superannuation on every payday (Payday Super)?
- SGC interest at 10.38% p.a. (daily compounding), admin uplift up to 60%, additional penalty up to 200% of SGC. Not tax-deductible.
- What evidence is required for superannuation on every payday (Payday Super)?
- STP submissions with QE/Super Liability fields, fund receipt confirmations, payroll system audit trail.
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.