Payday Super: a guide for small employers
Since 1 July 2026, employers must pay super guarantee for each payday instead of quarterly. Here is what changed and how to stay compliant.
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What changed on 1 July 2026
- Super guarantee must be paid for each payday, not quarterly
- Contributions must be received by the employee’s fund within 7 business days after payday (with some exceptions, such as new employees)
- Super is calculated at 12% of “qualifying earnings”, which bring together ordinary time earnings and other amounts such as commissions and salary sacrifice
- Both qualifying earnings and super liability are reported through Single Touch Payroll (STP)
- The Small Business Super Clearing House has closed
What didn’t change
Who you pay super for (eligible employees, including contractors paid mainly for their labour) and the rate (12%) are unchanged.
If super is late
The super guarantee charge applies when contributions aren’t received within 7 business days of payday (unless a longer period applies). It is assessed by the ATO, includes interest compounding daily at the general interest charge rate and an administrative uplift amount, and can be reduced by a voluntary disclosure.
Getting it right in practice
- Check your payroll software is set up for Payday Super and your clearing house is not the closed SBSCH
- Pay super in the same run as wages, allowing for fund processing time
- Collect super fund details from new employees promptly
- Reconcile super payments against each pay run
We can run payroll for you
Our bookkeeping service includes payroll, STP and super set up for Payday Super. For your own return, see our tax return service.
Frequently asked questions
When did Payday Super start?
1 July 2026.
How quickly must super reach the fund?
Within 7 business days after payday, with some exceptions such as new employees.
Did the super rate change?
No. It is still 12%, now calculated on qualifying earnings.
Can I still use the Small Business Super Clearing House?
No. It has closed. You need another clearing house or your payroll software’s super payment option.
Sources
ATO: about Payday Super · ATO: what STP is. General information only, checked 23 October 2026. Rules change, so confirm with the relevant agency or ask us about your situation.
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