Payday Super

6/4/20261 min read

Payday Super starts 1 July 2026 — here's what every Australian employer needs to know. 📋

The biggest change to superannuation in years is almost here. From 1 July 2026, you can no longer hold super contributions and pay them quarterly. Super must now be paid on every payday.

Here's what changes:

🔹 Timing

Instead of quarterly payments (due 28 days after each quarter), super must reach your employee's fund within 7 business days of payday — whether you pay weekly, fortnightly, or monthly.

🔹 New earnings base: Qualifying Earnings (QE)

The familiar Ordinary Time Earnings (OTE) is replaced by Qualifying Earnings (QE) — a broader definition that includes additional payments previously excluded from super calculations.

🔹 Contributions base changes

The maximum contributions base moves to $250,000 per year (previously calculated quarterly). Super remains at 12% of QE.

🔹 New STP reporting

Payroll software must report QE under a new code from 1 July 2026. If your software isn't updated, you won't be compliant from day one.

🔹 Stronger penalties

The ATO will use STP and fund receipt data to monitor timing in real time. Late payments trigger the Super Guarantee Charge — penalties of up to 200% of the unpaid amount apply.

🔹 Small Business Clearing House closes

The SBSCH closes to existing users on 30 June 2026. You'll need an alternative payment method in place before then.

The bottom line: super is no longer a quarterly task. It's a payroll obligation, every single pay run.