Quarterly super is over. From 1 July 2026 employers pay super guarantee for each payday, worked out on each employee’s qualifying earnings.
The new deadline
A contribution is on time if the employee’s super fund receives it, with the details it needs to allocate it, within 7 business days after you pay the employee. For a new employee, or a new fund, the first contribution has a longer window of 20 business days.
The super guarantee rate is 12%. Quarterly rules still apply to pay periods up to 30 June 2026.
Sources: ATO, Payment deadlines for Payday Super; ATO, Super guarantee. Checked 17 October 2026.
General information only. It does not take your circumstances into account. Speak to us before acting on it.
What trade employers need to change
- Cash flow. Super now leaves the account with every pay run, not once a quarter. Build it into your weekly or fortnightly cash plan.
- Payroll software. Check it calculates super on qualifying earnings and reports through Single Touch Payroll under the new rules.
- Clearing house timing. Allow for the time your payment takes to reach the fund. The deadline is when the fund receives it, not when you send it.
- New starters. Get the super fund details at the start, so the first payment is not late. The ATO’s super standard choice form is the usual way to collect them.
- Apprentices, casuals and part-timers. Check each worker’s eligibility rather than assuming.
If a payment is missed
Late or missed payments fall under the super guarantee charge (SGC). If you think a payment was late, talk to us early.
Source: ATO, Payday Super for employers. Checked 17 October 2026.
General information only. It does not take your circumstances into account. Speak to us before acting on it.
Sources
Sources read on 17 October 2026. General information only. It does not take your circumstances into account. Speak to us before acting on it.
