Effective 1 July 2026

Payday Super

What Small Businesses Need to Know

From 1 July 2026, employers must pay Superannuation Guarantee within 7 business days of payday — not quarterly. This is the biggest change to super in over 30 years. Here’s everything you need to get ready.

Payday Super Explained

This short animated video breaks down the key changes, deadlines, and what you need to do, in plain language.

Payday Super Toolkit

Download everything you need to prepare your business for the transition.

Employer Preparation Guide

Step-by-step checklist covering payroll software, onboarding, cash flow planning, and staff training.

Payday Super Factsheet

A one-page summary of key obligations, deadlines, and penalties. Perfect for sharing with your team.

Case Studies

Practical examples showing how real small businesses are preparing — café, trades, and retail.

SuperStream Changes

Overview of the upcoming SuperStream upgrades, including improved error messaging, faster payments, and better validation of employee super details.

Transition from the Small Business Superannuation Clearing House

Step-by-step timeline and checklist to help you move away from the Small Business Superannuation Clearing House before its closure in July 2026.

What Is Changing?

From 1 July 2026, new superannuation rules will require payments to align with each payday. Here are the key changes.

7-Day Payment Window

Super must be paid within 7 business days of each payday. No more quarterly deadlines, payments align with your pay cycle.

Qualifying Earnings (QE)

A new concept called Qualifying Earnings replaces the current OTE basis. Super is calculated on qualifying earnings for each pay period.

No More Quarterly Payments

Quarterly super payments will no longer be permitted for qualifying earnings paid after 1 July 2026. Every pay run triggers a super obligation.

What Employers Must Do

Under the new rules, businesses must align their payroll and super processes to meet stricter payment timelines and reporting requirements.

Align Payments with Payday

Super contributions must be paid close to or aligned with each pay run. No more batching into quarterly payments.

7-Day Payment Deadline

Super must reach the employee’s super fund within 7 business days of payday. This includes processing through a clearing house.

Limited Deferrals

New employees have a limited deferral period while their fund details are being established. Use stapling services to find existing funds.

STP Reporting

Enhanced Single Touch Payroll (STP) reporting will be required. Your payroll software must support the new data requirements.

Consequences of Late Payment

If super doesn’t reach the employee’s fund within 7 business days, employers face the Superannuation Guarantee Charge (SGC).

SG Shortfall

Any unpaid super amount becomes a shortfall that must be paid in full.

Nominal Interest

The unpaid super amount that should have been paid on time.

Admin Uplift

An administrative component added to the SGC amount.

Penalties

Post-assessment penalties for failure to lodge or pay on time.

Prepare Your Business Today

The sooner you start, the smoother the transition. Download the toolkit, review your payroll setup, and talk to your adviser today.