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Key messages, articles and social media content for employers.

Last updated 24 March 2026

Recommended action for employers to take now to be ready for 1 July

  1. Prepare your payroll to align with your super payments.
  2. Review your cash flow to manage more frequent super payments.
  3. Understand what qualifying earnings (QE) is and how this is reported through Single Touch Payroll (STP). For most employers there is no change to the amount of super you need to pay, but both super liability and QE must be reported through STP.
  4. Check your software will support QE reporting from 1 July 2026 and you are ready to use updated SuperStream v3 to process your payments.
  5. Check employee super funds details are up to date.
  6. Know where to check for rejected super payment processing errors and what you must do to correct these. This could be your super fund, clearing house or digital service provider (DSP).
  7. Understand the 7 business days rule. Employers must ensure super payment reach employees’ super funds in this timeframe. This includes any rejected payments as there is no extension to the 7 business days if the payment is rejected by the super funds. Some exceptions apply to first-time payments to funds for new employees.
  8. Understand how long it will take for super contributions to be received by the super funds.
  9. Understand the consequences of late payments and the changes to super guarantee charge (SGC). Late payment offset is not available for late super payments for the final quarter due 28 July 2026. Under Payday Super, late payments will be automatically applied under the law.
  10. Subscribe to an ATO newsroom for regular updates on Payday Super or check our website for the latest

Detailed recommendations

Prepare your payroll and cash flow processes

  • Take time to understand what changes you may need to make to your payroll management and cash reserves.
  • Employers who currently pay quarterly may have multiple super payments due in July 2026. This includes super payments due for each payday as well as the final quarterly super payment due 28 July.
  • Manage cash flow. Review your expected pay cycles for July to understand the impacts of paying super each payday. Set aside additional funds if needed.
  • If you outsource payroll or bookkeeping, discuss potential cash flow impacts with them early.

Check your software supports reporting

  • From 1 July, you must report both qualifying earnings (QE) and super liability in Single Touch Payroll (STP).
  • Reporting QE may require configuration in your payroll software.
  • If you haven’t heard from your software provider by May, contact them to confirm what you need to do to report QE from 1 July.

Understand the timing for super payments

  • Super must generally be received by the super fund within 7 business days after payday.
  • For new employees or payments to a super fund for the first time, you will have 20 business days for the initial contribution.
  • Minimise any potential timing issues by paying super on each payday. Don’t leave it to the last day of the 7 business days after payday to make your super payment.
  • Speak with your payroll provider, clearing house (if you use one) and your super fund to understand
    • how long your clearing house will take to process payments
    • whether payments are processed via New Payments Platform (NPP), Bulk Electronic Clearing System (BECS) or direct debit
    • how you will be able to find error messages (in your payroll product or clearing house portal)
    • how long it takes for a payment to return if rejected
    • and review your contributions processes to ensure they remain compliant with the SuperStream changes.
  • If you’re concerned about the processing timeframes or the types of services being offered by your digital service providers (DSPs), consider moving to other providers that offer faster and more integrated services.

Know where you can find errors and how to fix them immediately

  • You will need to be able to identify and fix errors quickly to meet the 7 business day timeframe and avoid the super guarantee charge (SGC).
  • Take action now to understand error messages for rejected super payments, where to find them and what you need to do to fix them.
  • If and how errors are presented can vary between different products across payroll providers. Employers can check their payroll provider’s help content or review documentation.

Understand the consequences of late payments

  • If super payments are not received by super funds within 7 business days after payday, the SGC applies.
  • The SGC is assessed by the ATO, is calculated based on QE, includes daily compounding interest, includes an administrative uplift amount (which may be reduced through voluntary disclosure), and is tax deductible.
  • Additional penalties for failing to pay SGC are not tax deductible.

Know the key dates

  • 28 April 2026 – January to March quarterly super payment due.
  • 11:59 PM AEST 30 June 2026 – SBSCH access ends. Download all records before this time.
  • 1 July 2026 – Payday Super starts. Super must be paid for each payday.
  • 14 July 2026 – STP finalisation for 2025-26 (no change to this process).
  • 28 July 2026 – final quarterly super payment due.
  • 29 July 2026 – all super payments will be allocated towards Payday Super super guarantee (SG).

NOTE: Between 1 July 2026 and 28 July 2026 transitional rules apply to allocate any contributions made to outstanding quarterly payments first, before being applied to payday periods.

Subscribe to our Small Business newsroom or Business Bulletins. You can also check the ATO website for regular updates.

Newsletter/magazine content

Headline

Employers, act now to set yourself up for Payday Super success

From 1 July 2026, you’ll have to pay super for each payday. Know what you need to do to prepare and act now.

Article

Employers, make sure you’re Payday Super ready

How often you need to pay super is changing.

Right now, you need to pay super into your employees’ funds at least once every three months. But, from 1 July 2026, you must pay for each payday.

You must act now to ensure you’re ready by:

  1. Preparing your payroll and cash flow processes
  2. Checking your software will support reporting qualifying earnings (QE)
  3. Checking your employees’ information is correct – if you’re receiving errors now, you need to review this data and fix the errors before 1 July
  4. Understanding how long it takes for your super payments to reach employees’ funds
  5. Knowing where rejected payment errors could appear and how to fix them immediately
  6. Leaving the ATO’s Small Business Super Clearing House (SBSCH) and downloading your transaction history
  7. Understanding the consequences of late payments
  8. Knowing the key dates.

Visit ato.gov.au/paydaysuper for all the latest information.

Social media content

Facebook

The countdown is on for Payday Super!

If you’re an employer, take action now to get ready so you’re prepared for the biggest change to Australia’s super system in decades.

Starting 1 July 2026, employers must pay super contributions for each payday.

Take action now by:

  • Reviewing your payroll systems and cash flow
  • Understanding the changes
  • Considering whether your business can start paying super more frequently
  • Staying informed

Visit ato.gov.au/paydaysuper for more info

LinkedIn

Employers: act now for Payday Super

Starting 1 July 2026, employers must pay super for each payday, rather than quarterly.

Get ahead by getting ready. Visit ato.gov.au/paydaysuper for more info

X

Act now to get Payday Super ready. Employers must pay super for each payday from 1 July 2026.

Visit ato.gov.au/paydaysuper for more info

 

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