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Payday super will be compulsory from 1 July 2026. You can start implementing payday super before this date and many employers are choosing to, so they have time to test systems, refine processes and prepare their cash flow.
Every pay run — whether you pay weekly, fortnightly or monthly. You must ensure SG contributions are received by your employees’ superannuation fund within seven business days of payday.
Non-compliance may result in penalties under the updated SG charge framework. An SG charge will apply to any late or missed payments and the longer the delay, the bigger the penalties. Many employers will have to make SG contributions much sooner than they do currently, meaning cash flow and payroll processes will have to be updated.
The government’s goal is simple — ensure employees receive the super they are entitled to, when they should receive it.
While most employers do the right thing and pay their employees’ SG as required, some employers don’t, and this reform is designed to address the longstanding issue of unpaid and underpaid super.
While these changes are aimed at supporting employees to build their retirement savings faster, there are some benefits for employers too:
Integrating super with payroll creates a more seamless, automated process.
Regular super payments lower the risk of accumulating large quarterly payments, streamlining cash flow management.
Timely payments reduce the risk of the Super Guarantee Charge (SGC) and associated admin costs.
Implementing the system early shows commitment to employee financial wellbeing.
The new rules introduce the term ‘qualifying earnings’ (QE). QE means the wages payable to an employee on their pay cycle day. It’ll be used to calculate how much SG employers should pay.
Qualifying earnings are made up of:
From 1 July 2026, there are stronger compliance, reporting and penalty regimes. Employers that don’t pay their employees’ super in full and on time will be charged interest and penalties.
SG contributions must typically be received by your employees’ super fund within 7 business days of payday. If payments are missed, late or incomplete, the SGC will apply and will increase the longer the contribution is not paid in full.
Employers may also face extra charges and fees if they don’t pay all super entitlements within 28 days of receiving a notice from the ATO.
The ATO’s Small Business Superannuation Clearing House (SBSCH) will be phased out.
Small businesses should begin transitioning to another solution. Vision Super offers a compliant clearing house solution and is ready to help.
The new rules do include some exceptions to help employers onboard new employees. There is an exception to the seven business days rule for paying super contributions when an employer is contributing to a superannuation fund for the first time for an employee (including new employees).
Employers have 20 business days (starting from the day after you pay a new employee’s wages or salary) for their super fund to successfully receive their first super contribution payment.
If you’d like support preparing for Payday Super, your Vision Super Client Relationship Manager is here to help.
You can also call us on 1300 304 947 (Monday to Friday, 8:30am–5pm AEST).
Our secure websites will undergo scheduled maintenance on Saturday, 21 February 2026 between 6:00am and 8:00am. We apologise for any inconvenience this may cause.