Payday Super: paying super with every pay from 1 July 2026

Updated 13 November 2026.

Since 1 July 2026, employers have to pay their employees' super guarantee at the same time as wages, not quarterly. The laws, known as Payday Super, received Royal Assent in November 2025.

What changed

• Timing: super must reach the employee's fund within 7 business days of each payday.
• Rate: the super guarantee is 12%, now calculated on "qualifying earnings".
• Reporting: each Single Touch Payroll report now includes year-to-date qualifying earnings and the super liability for each employee.
• Clearing house: the ATO's free Small Business Superannuation Clearing House closed on 1 July 2026, so small businesses need another way to pay, usually through their payroll software or a commercial clearing house.

The last quarterly payment

Super for the April to June 2026 quarter was still due under the old rules, by 28 July 2026. Everything paid from 1 July 2026 falls under Payday Super.

If super is late

Late or unpaid super can attract the super guarantee charge, which costs more than the super itself. The ATO has said it will take a reasonable approach in the first 12 months for employers making a genuine effort to comply.

What it means for employees

Your super should now show up in your fund within about a week and a half of each payday, so it's much easier to spot when it's missing. You can check contributions in your super fund's app or in myGov.

Use the pay calculator to see the 12% super on any salary.