ATO logo

Payday Super for employers

Understand how much, when and how to pay super guarantee for your employees under Payday Super.

How employers calculate, pay and report super guarantee under Payday Super from 1 July 2026.

How to pay employee super guarantee under Payday Super from 1 July 2026, including due dates and qualifying earnings.

Paying super contributions under the quarterly super guarantee system for pay periods up to 30 June 2026.

How to change from quarterly super to the new Payday Super from 1 July 2026.

Work out which types of employees are eligible to be paid super and when you need to pay.

The 5 steps you must take as an employer to set up your business so you can pay your employees' super.

About the super guarantee charge (SGC) and data matching under Payday Super from 1 July 2026.

Resources to help you understand and get ready for Payday Super (starting 1 July 2026).

Learn how we use data and statistics to improve compliance in employer reporting obligations.

Explains SuperStream - the way business must pay superannuation guarantee contributions to super funds.

A self-managed super fund (SMSF) is a way of saving for retirement. The members run it for their own benefit.

Services, support and obligations for super funds regulated by the Australian Prudential Regulation Authority (APRA).

QC33737