Payday Super is Here: What Employers Need to Know Before 1 July 2026

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With the passing of the Treasury Laws Amendment (Payday Superannuation) Bill 2025 (Cth) and the Superannuation Guarantee Charge Amendment Bill 2025 (Cth), the long-awaited “payday super” reforms are set to commence on 1 July 2026.

From 1 July 2026, employers will need to pay employee superannuation much closer to payday under new “payday super” rules.

What’s changing?

1. Super must be paid shortly after wages

  • Your super guarantee (SG) obligation arises on the day you pay your employees (called “qualifying earnings (QE) day”).
  • For the payment to “count”, the employee’s super fund must receive and be able to allocate the contribution within 7 business days of QE day.
  • If that doesn’t happen, you may have a super guarantee shortfall and be hit with the Superannuation Guarantee Charge (SGC).

2. New earnings definition – “qualifying earnings”
Instead of dealing with “ordinary time earnings” vs “salary or wages”, the new rules use qualifying earnings (QE) to calculate SG. QE generally includes:

  • ordinary time earnings
  • salary-sacrificed super amounts (so sacrifice doesn’t reduce SG)
  • commissions, director fees and certain contractor payments.

3. Super funds must allocate quickly
Once they receive the contribution and correct data, super funds must allocate it to the member’s account within 3 business days.

4. Tougher penalty framework
If you don’t pay on time or in the right way, you may face:

  • SGC (including daily interest and an administrative uplift), and
  • penalties from the ATO and potential action under the Fair Work Act, including wage-theft offences for intentional non-payment.

Are there any timing concessions?

Yes, there are longer timeframes in limited situations, such as:

  • the first contribution for a new employee or new fund (up to 20 business days),
  • certain out-of-cycle payments (eg bonuses, commissions, backpay), and
  • exceptional circumstances (eg major natural disasters or widespread outages) as determined by the ATO.

What should employers be doing now?

  • Review payroll systems – can they handle more frequent, accurate super payments?
  • Talk to your clearing house or payroll provider – can they meet the 7-business-day deadline consistently?
  • Consider cashflow – paying super more frequently will affect working capital.
  • Check your employee records – fund details, TFNs and choice forms should be complete and up to date.

If you’d like help understanding how payday super will affect your business, please contact us to discuss a tailored readiness review.

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