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Know Your Payday Super
Obligations Before July

From 1 July 2026, super must be paid every payday -- not quarterly. See exactly what you owe per pay run and how it changes your cash flow.

⚠️ The ATO's free Small Business Clearing House closes 30 June 2026. You need a new solution now.
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Your Payroll Details
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Your Obligations
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Your Payroll Details
Enter your figures to model obligations from 1 July 2026
Qualifying Earnings (QE) from 1 July 2026
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Timing
QE vs OTE: Under Payday Super, Qualifying Earnings replaces Ordinary Time Earnings as the calculation base. QE explicitly adds commissions, salary sacrifice super, and certain contractor payments. Most small employers will see a slightly higher super obligation per run.
Super Per Pay Run
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from 1 July 2026
Annual Super Total
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at 12% of QE
Pay Events Per Year
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ATO-mandated payments
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Payday Super starts 1 July 2026 These are projected obligations once the new rules take effect. Prepare your payroll system and cash flow now -- you have limited time.
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Days to go
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Your first ATO deadline after 1 July Super must reach employee funds within 7 business days of payday
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Due Date
QE Breakdown
Annual QE Base
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wages + commissions + sacrifice
SG Rate
12.00%
from 1 July 2025, no change
Per Employee / Run
$0
average per head
Quarterly Buffer Lost
$0
cash you no longer hold between payments
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Cash Flow: Quarterly vs Payday
What leaves your account and when
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Monthly Super Obligation
Projected annual distribution

💡 What this means for your business

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First 6 Pay Run Schedule from 1 July 2026
Paydays, super amounts, and ATO deadlines
# Payday QE Wages Super Due ATO Deadline (7 bus. days)
Next Steps with HR Command
📄

Update Employment Contracts

Payday Super changes how super obligations sit in employment agreements. Get your contracts reviewed and updated before 1 July.

Browse Templates →
⚖️

Get Workplace Legal Advice

Navigate QE classification, payroll system requirements, and SGC penalty exposure with qualified workplace legal specialists.

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Not Sure if You're Payroll Compliant?

Want a full payroll compliance audit including possible underpayments? Our team can review your setup end to end.

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Payday Super Calculator for Australian Employers

From 1 July 2026, the way Australian employers pay superannuation changes permanently. Under the new Payday Super laws, super must be paid at the same time as wages -- not quarterly. This free calculator shows you exactly what you owe per pay run, when the ATO deadline falls, and how the change affects your cash flow.

01

What is Payday Super?

Payday Super is the Federal Government's Securing Australians' Superannuation reform, legislated in the Treasury Laws Amendment (Payday Superannuation) Act 2025. It requires all Australian employers to pay super contributions with every payroll run from 1 July 2026.

Previously, employers could batch super quarterly. Under Payday Super, each pay run triggers a separate super obligation that must reach the employee's fund within 7 business days.

02

Qualifying Earnings vs OTE

Payday Super introduces Qualifying Earnings (QE) as the new super calculation base, replacing Ordinary Time Earnings (OTE). QE is broader -- it explicitly includes:

  • Ordinary wages and salary
  • Commissions and bonuses
  • Salary sacrifice super contributions
  • Certain contractor payments

Most small employers will see a slightly higher obligation per run when calculated on QE versus OTE.

03

The 7-Business-Day Rule

Under Payday Super, contributions must arrive in the employee's super fund within 7 business days of the qualifying earnings day (payday). This is stricter than it sounds -- processing through SuperStream and clearing houses takes time.

The ATO is monitoring via real-time STP reporting. Employers who miss the deadline face the Superannuation Guarantee Charge (SGC) -- calculated per payday, not quarterly, and not tax deductible.

Super Obligations by Pay Frequency

The table below shows example annual super obligations by pay frequency for a business with $400,000 in annual wages at 12% SG. Use the calculator above to enter your actual figures.

Pay Frequency Runs Per Year Super Per Run Annual Total ATO Deadline
Weekly 52 $923 $48,000 7 business days after each payday
Fortnightly 26 $1,846 $48,000 7 business days after each payday
Monthly 12 $4,000 $48,000 7 business days after each payday

Based on $400,000 total annual wages, 12% SG rate, no commissions or salary sacrifice. Figures rounded.

⚠️

SBSCH Closes 30 June 2026

The ATO's free Small Business Superannuation Clearing House (SBSCH) closes permanently on 30 June 2026. New registrations stopped in October 2025. If you currently use the SBSCH to pay super, you must transition to a commercial payroll provider or private SuperStream clearing house before 1 July 2026. Download your historical SBSCH data before the closure date.

How Payday Super Changes Your Cash Flow

Under the old quarterly model, employers effectively held onto super funds for up to three months before paying. A business with $400,000 in wages ($48,000 annual super) would pay $12,000 at each quarterly deadline.

Under Payday Super, that buffer disappears. A fortnightly employer pays $1,846 per run instead. The annual total is the same -- but the timing changes entirely. Working capital needs to be available on every payday.

Key actions to take now:

  • Review your payroll system's SuperStream capability
  • Check your clearing house can handle payday-frequency payments
  • Update cash flow forecasts to reflect per-run super outflows
  • Review employment contracts for super payment terms
  • Ensure STP Phase 2 reporting includes the new QE field

Penalties for Late Super Under Payday Super

The SGC penalty regime becomes significantly more severe from 1 July 2026. Under the old rules, SGC was calculated quarterly. Under Payday Super, it is calculated per payday.

The SGC includes:

  • The unpaid super amount
  • Daily interest (currently calculated on outstanding amounts)
  • An administration component
  • A choice loading where fund choice rules weren't followed

Penalties of 25% apply for non-compliance, rising to 50% if a notice was received in the preceding 24 months. None of this is tax deductible.

The ATO has indicated a risk-based compliance approach in year one (1 July 2026 to 30 June 2027) -- but employers who make no genuine effort to comply remain fully exposed.

Payday Super FAQs

Common questions from Australian employers about Payday Super, Qualifying Earnings, and the 1 July 2026 changes.

Payday Super starts on 1 July 2026. From that date, all Australian employers must pay superannuation contributions at the same time as wages. The quarterly payment model is replaced entirely. There is no phased transition -- all employers are subject to the new rules from day one.

Qualifying Earnings (QE) is the new super calculation base introduced under Payday Super, replacing Ordinary Time Earnings (OTE). QE is broader and explicitly includes ordinary wages, commissions, salary sacrifice super contributions, and certain contractor payments. For most small employers, QE will produce a slightly higher super obligation per run than OTE-based calculations.

The calculation is: Total Qualifying Earnings × 12% ÷ number of pay runs per year. QE includes gross wages plus commissions and salary sacrifice super. Use the free calculator at the top of this page to enter your actual figures -- it will show you the super per run, annual total, and the 7-business-day ATO deadline for each pay date.

From 1 July 2026, super contributions must arrive in the employee's super fund within 7 business days of the qualifying earnings day (payday). Business days exclude weekends and public holidays. This is a stricter requirement than many employers realise -- SuperStream processing and clearing house transfer times need to be factored in. Missing the deadline triggers the SGC.

Late super triggers the Superannuation Guarantee Charge (SGC). Under Payday Super, the SGC is calculated per payday (not quarterly as before). The SGC includes the unpaid super, daily interest, and an administration component. SGC is not tax deductible. Penalty rates of 25% to 50% can apply for repeat non-compliance. The ATO is using real-time STP data to identify late payments.

Yes. Payday Super applies to all employees eligible for the Superannuation Guarantee -- full-time, part-time, and casual. The existing eligibility thresholds apply. Certain contractors paid primarily for their labour are also covered under the extended definition of employee for super purposes.

No. The ATO's free Small Business Superannuation Clearing House (SBSCH) closes permanently on 30 June 2026. New registrations stopped in October 2025. Employers currently using the SBSCH must move to a commercial payroll provider or private SuperStream-compliant clearing house before the deadline. Download your SBSCH data before 30 June 2026.

Potentially yes. If your employment contracts reference quarterly super payments, specific super timing terms, or OTE-based super calculations, these should be reviewed and updated to reflect the new QE-based, per-payday obligations. HR Command's employment contract templates are updated to reflect the 1 July 2026 changes.

Major Australian payroll platforms including Xero, MYOB, and Employment Hero are updating their systems to support Payday Super. All platforms must support QE reporting via Single Touch Payroll (STP) and be able to initiate SuperStream payments on each payroll run. Check with your provider that their system is compliant before 1 July 2026.

The Superannuation Guarantee (SG) rate is 12% from 1 July 2025. This rate does not change with the introduction of Payday Super on 1 July 2026. The change under Payday Super is the frequency of payments (per payday instead of quarterly) and the calculation base (QE instead of OTE), not the rate itself.

HR Command

Get Payday Super Ready Before 1 July 2026

HR Command gives Australian employers access to compliant employment contracts, HR templates, and workplace legal specialists to navigate the transition.

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