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
Super guarantee charge for each payday where super doesn't reach the fund within 7 business days: the unpaid super, notional earnings (at the general interest charge rate, compounding daily), an administrative uplift of up to 60% (reduced for a clean 2-year record or a prompt voluntary disclosure) and, where choice of fund rules weren't followed, a 25% choice loading (max $1,200 per notice period). The ATO assesses the charge itself — no SGC statement is needed for paydays from 1 July 2026. SGC for paydays from 1 July 2026 is tax-deductible; GIC on late SGC payments and the late payment penalty (if a Notice to Pay isn't paid within 28 days) are not.
Effective from
1 July 2026
Who must comply with this? The applicability test by industry, business structure and size.
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
- CWLTHReport under Single Touch Payroll Phase 2Disaggregated payroll reporting to the ATO via STP-enabled software.
- CWLTHLodge an annual SMSF audit before lodging the SMSF Annual ReturnSelf-managed super funds must be audited by an ASIC-registered auditor each year.
- CWLTHLodge Business Activity Statements at assigned frequencyGST-registered entities must lodge a BAS monthly, quarterly or annually as the ATO assigns.
- CWLTHComply with SIS Act trustee covenantsSuper fund trustees owe statutory covenants of care, skill, diligence, best financial interests, and prudent investment.
- CWLTHStronger Member Outcomes — APRA SPS 515RSE licensees must annually assess member-outcomes performance + take action.
- CWLTHMaintain SMSF compliance with the sole purpose test (s 62)SMSFs must be maintained for the sole purpose of providing retirement benefits.
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)?
- Super guarantee charge for each payday where super doesn't reach the fund within 7 business days: the unpaid super, notional earnings (at the general interest charge rate, compounding daily), an administrative uplift of up to 60% (reduced for a clean 2-year record or a prompt voluntary disclosure) and, where choice of fund rules weren't followed, a 25% choice loading (max $1,200 per notice period). The ATO assesses the charge itself — no SGC statement is needed for paydays from 1 July 2026. SGC for paydays from 1 July 2026 is tax-deductible; GIC on late SGC payments and the late payment penalty (if a Notice to Pay isn't paid within 28 days) are not.
- 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://www.ato.gov.au/businesses-and-organisations/super-for-employers/quarterly-super-to-30-june-2026/paying-super-contributions. Rules Mate is not a law firm. Always verify against the live regulator source before acting.