What's payday super?
Payday super is the federal government's proposed legislation to make employers pay their employees' super at the same time as their wages or salary.
The proposed start date for payday superannuation is 1 July 2026.
Background to the payday super rules
The government proposed the change to help improve retirement outcomes for Australian workers.
Government research shows that this change could leave a worker 1.5% better off at retirement.1
Payday super will also help the Australian Taxation Office (ATO) detect and recover unpaid super. In 2019-20, the ATO estimates employees were owed $3.4 billion worth of super.1
Webinar: How to be payday super ready
Get the latest from our experts as they cover:
- what’s in the legislation currently before parliament
- how to prepare for the coming changes
- Q&As from the audience.
What does payday super legislation mean for employers?
Employers have 3 main obligations under the proposed super legislation starting 1 July 2026:
They need to accurately calculate the amount of super owed to each employee (see 'qualifying earnings' below).
They must pay an employee's super no later than 7 business days after every payday. There are limited exceptions to this rule.
They must comply with the employee's choice of fund. If they don’t, they may be charged an extra penalty.
Different rules may apply to Defined Benefit accounts.
Get ready for payday super
Employer checklist
Use this checklist to see if your business is ready for payday super.
Remember, you don't have to wait to change your superannuation payment dates. You can start as soon as you're ready.
Key changes to understand
Calculating super: qualifying earnings
The new rules introduce the term 'qualifying earnings' (QE). QE means the wages payable to an employee on their pay cycle day. It'll be used to calculate how much SG employers should pay.
Qualifying earnings is made up of:
- An employee's Ordinary Time Earnings (OTE)
- Amounts of OTE that have been used as part of a salary sacrifice arrangement for super contributions
- Other amounts which are currently included in an employee's salary or wages for SG
When to pay super under payday super rules
Under the proposed rules, employers must pay employees' super at the same time as their salary or wages. That means super payment dates for your business will be the same as your paydays, if they're not already.
Super payments must be successfully received in the super fund bank account no later than 7 business days after payday. They then have 3 business days to put it into the employee’s account.
Changes to the Super Guarantee Charge (SGC)
Under the proposed super legislation, employers that don't pay employees' super in full and on time will be charged interest and penalties. Employers might also face extra charges and fees if they don’t pay all super entitlements within 28 days of receiving a notice from the ATO.
Other changes proposed as part of payday super
The ATO's Small Business Superannuation Clearing House will close
As part of these changes, the ATO's Small Business Superannuation Clearing House will close from 1 July 2026. So if your business relies on it to process super payments, you'll need to find a new solution.
Australian Retirement Trust Clearing House
With our clearing house, you can easily pay super to multiple funds for different employees.
Onboarding employees and stapled super
The new rules include some changes to help employers onboard new employees. These include:
- Creating an exception to the 7 business days rule for paying super contributions. Employers have 20 business days (starting from the day after you pay a new employee's wages or salary) for their super fund to successfully receive their first super contribution payment.
Our Super Fund Onboarding (SFO) tool
Our SFO tool streamlines your onboarding process for new employees.
Learn more about Payday super
Payday super fact sheet
Learn more about the new payday super rules, including more detail on changes to the Super Guarantee Charge.
Payday super FAQs
Answers FAQs about new super payment dates and how to get ready for payday super.
More information
We'll continue to update this page, so check back here anytime.
You can also find information on the ATO's website.
Learn more about super for employers on the Employer Hub.
