Employer’s Guide to Payday Super (2026)
What is Payday Super?
Payday Super is a new Australian superannuation requirement starting 1 July 2026, which requires employers to pay Super Guarantee contributions on each payday. Contributions must be received by the employee’s super fund within 7 business days of payday.
This guide helps employers understand their new Payday Super obligations and plan a smooth transition from the current quarterly system.
For a high‑level overview, see our article: Payday superannuation is law: make sure you’re ready
Key Payday Super dates employers need to know
February – March 2026 Prepare and Plan
- Understand the new Payday Super requirements
- Review cash flow and choose a transition date
- Seek advice from your tax professional if needed
- Review eligible employees’ super fund details
April – June 2026: Finalise your transition
- Confirm your payroll software is Payday Super‑ready
- Understand qualifying earnings (QE)
- Transition away from the Small Business Superannuation Clearing House (SBSCH)
- Pay Super Guarantee (SG) for the January–March quarter by 28 April 2026
- All employers must use Payday Super from 1 July 2026
Understanding the New Requirements
Under the new Payday Super legislation, employers must pay superannuation contributions, so they are received by the employee’s super fund within seven business days of each payday. This replaces the current quarterly payment system.
Payments received after this time-frame will be treated as late super and may trigger Super Guarantee Charge (SGC) consequences.
In limited situations, an extended 20 business day time-frame may apply, including:
- First‑time contributions for a new employee or new super fund
- Out‑of‑cycle payments
- Exceptional circumstances affecting multiple employers
- Where an extended due date overlaps a subsequent payday
Understanding qualifying earnings (QE)
The ATO has introduced a new term called qualifying earnings (QE). Qualifying earnings are the types of payments used to calculate an employee’s super guarantee under Payday Super. [ato.gov.au]
In most cases, QE aligns closely with what employers currently treat as ordinary time earnings, meaning many employers will not see a change in the amount of super they pay—only when they pay it.
For a detailed explanation, see our article: Qualifying Earnings (QE): What It Means for Employers Under Payday Super.
Plan your transition to Payday Super
Now is the time for employers to begin transitioning from quarterly super payments to Payday Super. This includes:
- Reviewing cash flow impacts
- Deciding whether to transition early (before 1 July 2026)
- Ensuring employee super details are accurate
Employers can switch to Payday Super before the official start date. Transitioning early can help payroll teams become familiar with the new process and reduce compliance risk.
If you’re unsure about timing or cash‑flow impacts, speak with your tax professional for tailored advice.
April – June 2026: Lock in your plans
By April, employers should be finalising their Payday Super transition. This includes:
- Confirming payroll software can calculate SG using qualifying earnings
- Ensuring processes are in place to quickly correct errors
- Making sure super contributions reach funds within 7 business days of payday
Employers may still pay the January–March 2026 quarter by 28 April 2026 but must move to Payday Super from 1 July 2026.
If you’re still using the Small Business Superannuation Clearing House (SBSCH), you’ll need to transition to an alternative provider before Payday Super begins. For guidance, see our article:
How to transition from the Small Business Superannuation Clearing House.
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