{"id":39424,"date":"2026-06-22T14:47:00","date_gmt":"2026-06-22T04:47:00","guid":{"rendered":"https:\/\/www.fuserecruitment.com\/?p=39424"},"modified":"2026-06-22T15:04:16","modified_gmt":"2026-06-22T05:04:16","slug":"payday-super-starts-1-july-2026-what-every-employer-needs-to-know","status":"publish","type":"post","link":"https:\/\/www.fuserecruitment.com\/blogs\/payday-super-starts-1-july-2026-what-every-employer-needs-to-know\/","title":{"rendered":"Payday Super Starts 1 July 2026: What Every Employer Needs to Know"},"content":{"rendered":"

Payday Super is now law. From 1 July 2026, employers must pay\u00a0superannuation guarantee (SG)\u00a0contributions on every payday, not quarterly, and each contribution must reach the employee’s super fund within 7 business days. The change is set by the\u00a0<\/span>Treasury Laws Amendment (Payday Superannuation) Act 2025<\/span><\/a>, which has passed Parliament. Any payday on or after 1 July 2026 is covered.<\/span>\u00a0<\/span><\/p>\n

How does payday super differ from the quarterly system?<\/span>\u00a0<\/span><\/h2>\n

Currently, SG can be paid quarterly, due within\u00a028 days\u00a0of quarter end. From 1 July 2026, SG must be paid each payday and received by the fund within 7 business days. The main changes, from the\u00a0<\/span>ATO’s Payday Super guidance<\/span><\/a>, are below.<\/span>\u00a0<\/span><\/p>\n

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The maximum contribution base, the cap on earnings that attract\u00a0Super, moves to an annual $270,830 for 2026-27, per the\u00a0<\/span>ATO’s maximum contribution base guidance<\/span><\/a>. With an annual cap, SG on high earners is front-loaded earlier in the year.<\/span>\u00a0<\/span><\/p>\n

What is the seven-day rule, and what starts the clock?<\/span>\u00a0<\/span><\/h2>\n

The clock starts on\u00a0payday,\u00a0the day you pay qualifying earnings. The contribution must reach the employee’s fund, with the information needed to\u00a0allocate\u00a0it,\u00a0within 7 business days. A business day excludes weekends and any state-wide or territory-wide public holiday. Because the deadline is the date of receipt, not the date you pay, allow processing time for your clearing house or payroll.<\/span>\u00a0<\/span><\/p>\n

One extended deadline applies. For the first contribution for a new employee, or the first payment into a new fund, the window is 20 business days, as set out in the\u00a0<\/span>ATO’s payment deadlines guidance<\/span><\/a>. From 1 July 2026, the New Payments Platform can be used, so payments can reach a fund the same day.<\/span>\u00a0<\/span><\/p>\n

What are qualifying earnings, and how do they differ from OTE?<\/span>\u00a0<\/span><\/h2>\n

Qualifying earnings (QE)\u00a0are the pay used to work out how\u00a0much super\u00a0an employee is owed. Until now that was ordinary time earnings (OTE),\u00a0roughly the\u00a0pay for normal hours. From 1 July 2026 it becomes QE, which is the same pay plus a few extras such as commissions and salary sacrifice amounts. The ATO lists what counts in its\u00a0<\/span>qualifying earnings guidance<\/span><\/a>. The 12% rate is unchanged, so for most employers the super owed per employee rises a little.<\/span>\u00a0<\/span><\/p>\n

What happens to the Small Business Superannuation Clearing House?<\/span>\u00a0<\/span><\/h2>\n

The Small Business Superannuation Clearing House (SBSCH) is closing. It stopped accepting\u00a0new users\u00a0on 1 October 2025, existing users can use it until 30 June 2026, and it is not accessible from 1 July 2026. Employers who rely on it must move to an alternative, such as a commercial clearing house or\u00a0SuperStream-enabled\u00a0payroll, before\u00a0the start date. Leaving the switch late risks missed payments early on.<\/span>\u00a0<\/span><\/p>\n

What are the penalties for getting payday super wrong?<\/span>\u00a0<\/span><\/h2>\n

If a contribution is late, the super\u00a0guarantee\u00a0charge (SGC) applies. Under the new\u00a0rules\u00a0the ATO assesses the SGC, calculates it on qualifying earnings, and adds interest that compounds daily plus an administrative uplift. On top of that, penalties of 25% or 50% of the unpaid charge can apply, depending on prior penalties. Because the ATO matches fund data against Single Touch Payroll, late super is visible quickly. The ATO has also published a first-year compliance approach to support the transition.<\/span>\u00a0<\/span><\/p>\n

How should employers prepare before 1 July 2026?<\/span>\u00a0<\/span><\/h2>\n