In this article
From 1 July 2026, employers have to pay super for each payday instead of once a quarter. If you've paid super in a quarterly lump sum, your cash flow and your process both need to change.
The new rule in one sentence
Super contributions must reach your employees' super funds within 7 business days of each payday. The first contribution to a new employee, or to a fund you haven't paid before, has 20 business days.
What else has changed
- Super is calculated on qualifying earnings, and the rate remains 12%
- Both qualifying earnings and your super liability are reported through Single Touch Payroll
- The ATO's Small Business Superannuation Clearing House has closed, so you need another way to send contributions
- Late or missing contributions can trigger the super guarantee charge
Why the 7 days matter in practice
The deadline is about when the fund receives the money, not when you send it. Clearing houses and banks can take a few business days, so paying on day seven is risky. A rejected payment doesn't extend the deadline either.
How to get ready
A few practical steps keep you on the right side of the rules.
- Pay super on the same day as wages where your payroll system allows it
- Ask new employees for their super details in their first week, to avoid rejected payments
- Check that your payroll software and clearing house support the new rules
- Keep a cash buffer, because super now goes out as often as wages
Final thoughts
Payroll and Payday Super can run through your existing Xero, MYOB or QuickBooks file. Get in touch if you'd like me to take it off your plate.
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This article is general information only and doesn't consider your personal circumstances. Rules change, so please check with me or the ATO before acting on it.
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