Benefits of Payday Super
This reform will strengthen the retirement income of millions of Australian workers. Super system infrastructure will be improved to allow faster processing and quicker payments. The ATO will be able to more effectively identify those employers who are not doing the right thing by their employees. More employers paying on time means more employees' super will be paid on time.
Payday Super is coming
- Take action now before Payday Super starts 1 July 2026.
- Go to ato.gov.au/paydaysuper for more information about what you need to know to be ready for this once in a generation change to Australia's super system.
Key changes starting 1 July 2026
- Pay super each payday: Employers must pay super for their employees for each payday.
- New way of calculating super: Employers must calculate super as 12% of qualifying earnings, or QE. This is a new term that includes ordinary time earnings, all commissions, salary sacrifice contributions, and other amounts paid to extended definition employees (e.g. contractors paid for their labour).
- Deadlines for super payments: Super contributions must reach super funds within 7 business days after payday (unless longer applies).
- Reporting: Employers will report both QE and super liability amounts through Single Touch Payroll.
- Late payments and penalties: Employers who don’t pay the right amount, on time, or to the correct fund, may need to pay the super guarantee charge (SGC). There may also be general interest and penalties for not paying SGC.
- ATO’s Small Business Superannuation Clearing House (SBSCH) will permanently close 1 July 2026. There is no replacement.
- System improvements: faster payments through the New Payments Platform (a near real-time payment platform), clearer error messages for rejected contributions, and a new member verification request (MVR).
The ATO’s compliance approach for the first year
- Employers who try to do the right thing and resolve any issues quickly won't be the focus of ATO compliance actions in the first year of Payday Super.
Newsletter/magazine content
Headline
It’s time to act. Payday Super is coming.
Australia's super system is changing on 1 July 2026.
Check out ato.gov.au/paydaysuper for more detail on what you need to know and what action you need to take to be ready.
Article
It’s time to act. Payday Super is coming.
Understand what you need to know and what action you must take to get ready for the biggest change to Australia’s super system in decades.
From 1 July 2026, employers must pay their employees’ super for each payday. For some employers, this will mean switching from paying super quarterly to paying super each payday. This means increased super payments which, depending on payroll timing, could be monthly, fortnightly or weekly.
Other significant changes starting from 1 July include:
- A new base for calculating super contributions called ‘qualifying earnings’ or QE
- The requirement to report both super liability and qualifying earnings via Single Touch Payroll
- Super payments must reach super funds within 7 business days after each payday. Some exceptions apply
- Improvements to processing times so super is paid more quickly into employees' super funds
- Better error messaging if super funds reject payments
- Updated software to enable the increase in super payment volume and frequency
- Changes to penalties and charges if super is not received on time, into the correct fund and for the right amount
- The permanent closure of the ATO's Small Business Super Clearing House.
For more information and resources to help you get ready, visit ato.gov.au/paydaysuper.
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There’s a super shake up starting 1 July 2026
Take action now to be ready for the biggest change to Australia's super system in decades: Payday Super
Super will be paid each payday, instead of quarterly.
Visit ato.gov.au/paydaysuper for more info
Payday Super is coming – Take action
The countdown is on! Act now to be ready for 1 July 2026. Employers must pay super each payday.
Visit ato.gov.au/paydaysuper for more info
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Take action – Payday Super starts 1 July 2026
Act now so you're ready for the biggest change to Australia's super system in decades.
Visit ato.gov.au/paydaysuper