Payday Super started on 1 July 2026. Employers no longer pay superannuation guarantee (SG) quarterly — contributions now have to be paid with every pay run. The rules come from the Treasury Laws Amendment (Payday Superannuation) Act 2025, which received Royal Assent in November 2025.
The new deadline
- The fund must receive the contribution within 7 business days after payday — paying on day 7 is not enough if it lands on day 8.
- For a new employee, or an employee who has just changed funds, the first contribution has 20 business days.
- Out-of-cycle payments (for example a bonus paid between pay runs) are due with the contribution for the next regular payday.
- Business days exclude weekends and state-wide public holidays.
Qualifying earnings replace OTE as the base
SG is now calculated on qualifying earnings (QE), which is broader than ordinary time earnings. QE includes all OTE, all commissions (even for work outside ordinary hours), and salary sacrificed to super that would otherwise have been OTE. Check that your pay items are mapped correctly — this is where most payroll systems need attention.
Late payments cost more
- The ATO now raises the Super Guarantee Charge (SGC) itself — employers no longer lodge SG statements.
- The SGC includes the shortfall, daily-compounding interest at the general interest charge rate, and an administrative uplift that can be reduced for early voluntary disclosure.
- The SGC is now tax deductible, but interest and late-payment penalties are not.
The ATO clearing house has closed
The Small Business Superannuation Clearing House closed permanently on 1 July 2026, and no replacement has been set up. Employers need to pay through payroll software with built-in super payments, a commercial clearing house, a fund-run clearing service or a SuperStream portal.
STP reporting changes
Each Single Touch Payroll pay event should now report year-to-date QE and super liability. The ATO will accept super liability plus OTE until 30 June 2027; from 1 July 2027, reports missing QE or super liability will be rejected.
The first year
The ATO’s practical compliance guideline for the first year (PCG 2026/1) focuses compliance activity on employers who are not making a genuine effort to pay correctly and on time. It is a statement of priorities, not an amnesty — the SGC can still apply to late payments.
A quick readiness checklist
- Pay items mapped to QE, including commissions and salary sacrifice
- A payment method that gets money to funds within 7 business days — allow for clearing times
- A process for new starters and fund changes (20 business days)
- STP reporting of QE and super liability
- Fund details validated before the first pay run
Need help? Core365 SuperLink automates QE calculations, fund validation and SuperStream dispatch with a 7-day countdown dashboard. Book a free strategy call or email info@core365.com.au.