Payday Super

June 10, 2026

Employer Update

Payday Super

Super is no longer paid quarterly. From 1 July 2026, every eligible employer must pay super at the same time as wages. Here's what has changed, and what your business needs to do.

Published 31 August 2026 | Applies to employers with eligible employees

What is Payday Super?

Payday Super is the new way superannuation is paid in Australia. Under the old rules, employers could pay superannuation guarantee (SG) contributions just once a quarter, up to 28 days after the quarter ended.

That has now changed. Super must be paid on, or as soon as practicable after, each payday — generally within 7 days of wages being paid. Contributions are calculated each pay period rather than each quarter, and payments are made through a new ATO-linked Payday Super payment system.

For most businesses, the practical result is simple: pay super with your payroll run, every pay cycle.

Business owner calculating payroll and super contributions

The Key Changes

Pay on payday

Super is due within 7 days of each payday, not at the end of the quarter. Paying super with your wages run removes the deadline risk entirely.

Accountant working at a laptop preparing ATO reporting

More frequent reporting

Contributions and payments are reported to the ATO as they happen, giving employees visibility of their super in real time.

Reviewing tax documents for super deadlines

Higher cost of getting it late

Late or missed payments attract a Superannuation Guarantee Charge with interest and penalties — and there's no quarterly buffer to catch up.

Quick Comparison

How the old quarterly rules stack up against Payday Super.

Feature	Before(Quarterly)	Now(Payday Super)
Frequency	Once per quarter	Every payday
Deadline	28 days after quarter end	Within 7 days of payday
Calculation	Per quarter	Per pay period
Reporting	Periodic statements	ATO-linked, near real-time
Super rate	12% (from 1 July 2026 — the final step of the SG rate increase)

Employer Checklist

Check your payroll software — confirm it supports Payday Super payments and ATO-linked reporting.
Confirm employee details — stapled fund requests, TFNs and choice of fund forms should be current.
Build super into your pay run — treat super as part of wages, not a separate quarterly task.
Review cash flow — frequent super payments change your working capital rhythm; plan for it.
Reconcile monthly — match payments to pay periods so nothing slips.

Note: cash-flow concessions and transitional arrangements may apply to some small businesses — check the ATO or talk to us before assuming.

Frequently Asked Questions

What happens if I pay super late?

Late payments (for batches pre 30/06/2026) attract the Superannuation Guarantee Charge, which includes interest and admin penalties. Payday Super also makes late payments more visible to the ATO and to employees, so catching up quietly is no longer an option.

Does my payroll software handle this automatically?

Most major payroll platforms have rolled out Payday Super support, but you should confirm your version is compliant and that the ATO-linked payment channel is switched on before your next pay run.

What about contractors?

If you pay a contractor under a contract that is wholly or principally for their labour, and the contract isn't with an interposed entity, they may be treated as employees for super purposes. This is a common area where employers get caught out.

Which employees are covered?

All eligible employees, including casuals and residents under 18 working more than 30 hours a week. If wages are paid, super is due on the same rhythm.

Need help getting your super compliant?

Caliyan Associates can review your payroll setup, confirm software readiness and make sure every pay cycle is Payday Super compliant.

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Payday Super

Payday Super

What is Payday Super?