Payday Super commenced on 1 July 2026 and has changed how employers pay super guarantee contributions for their employees.

Under the new rules, super must be paid for each payday rather than quarterly. Contributions generally need to be received by the employee’s super fund within seven business days after payday. Some exceptions apply, including extended timeframes for certain new employees.

What has changed?

Employers now calculate super at 12% of an employee’s qualifying earnings. Qualifying earnings is a new term that includes ordinary time earnings, commissions, salary sacrifice contributions and certain other payments.

Employers must also report both qualifying earnings and the employee’s super liability through Single Touch Payroll.

The changes do not affect the 12% super guarantee rate or which employees are eligible for super.

What employers should check

To help ensure contributions reach each employee’s fund on time, employers should:

• Confirm their payroll software supports Payday Super.
• Check that employee and super fund details are accurate.
• Allow for super payments in their cash flow every payday.
• Monitor rejected or returned payments and correct errors promptly.
• Make sure their payroll and bookkeeping processes reflect the new requirements.

The ATO’s Small Business Superannuation Clearing House closed on 1 July 2026. Businesses that previously used this service must now use an alternative SuperStream-compliant payment method, such as an approved payroll or commercial clearing house service.

Late or missed payments may result in the super guarantee charge, interest and penalties, so it is important to identify and resolve any payment problems quickly.

You can read more about the changes on the ATO Payday Super website.

If you need help reviewing your payroll processes or meeting your Payday Super obligations, contact Calm Accounts to find out how we can help.

Payday Super FAQs