Paying super on time¶

Working out the right super amount is only half the job. You also have to pay it on time. The rules for when super is due changed on 1 July 2026 under a system called Payday Super.

Under Payday Super, super is no longer something you catch up on every few months. You pay it with each pay, and there is a clear deadline for when it must land in the employee's super fund.

In one line

Since 1 July 2026, you pay super with each pay — and it counts as on time when the employee's super fund receives it within 7 business days of payday.

Why this matters¶

Super is money you owe your employees. Paying it late can lead to extra costs and paperwork with the ATO. Under Payday Super the timing is tighter than it used to be, so it is important to understand the deadline and to have a way to pay super quickly with each pay.

What you will learn¶

That super must be paid with each pay under Payday Super
The 7-business-day rule, and why timing is measured by when the fund receives the money
How paying through a clearing house or software helps, and why to keep proof

Understanding the concept¶

Pay super with each pay. The ATO explains that since 1 July 2026, employers must pay super guarantee at the same time as salary and wages — on each payday. This replaced the old system, where super was paid every three months by set quarterly due dates. You no longer wait for a quarter to end.

The 7-business-day rule. A super payment counts as being on time when it is received by the employee's super fund within 7 business days after you pay the employee. The money also has to arrive with enough information for the fund to allocate it to the right member's account. (Business days means working days — weekends and public holidays are not counted.)

Why it is measured by when the fund receives it. This is the part people find surprising. The clock is not about when you press "pay" or when the money leaves your bank account. It is about when the money arrives at the employee's super fund. Super payments can take a few days to travel through the system, so you need to send them early enough that they arrive inside the 7 business days — not on the last possible day.

For accountants & bookkeepers

Under Payday Super the ATO measures timeliness by the fund's receipt of a correctly allocated contribution, not the employer's send date. If a contribution is not received by the fund within 7 business days of payday, the super guarantee charge can apply (some situations, such as new employees, can allow longer). Because processing time sits outside the employer's control once sent, the practical guidance is to initiate payments promptly on payday and allow buffer for clearing-house and fund processing.

Example¶

A business pays its employees on a Monday. Under Payday Super, the super for that pay must be received by each employee's super fund within 7 business days of that Monday.

The business does not wait. On or near payday it sends the super through its payroll software to a clearing house, which passes it on to each employee's fund. Because it sent the money promptly, it arrives at the funds well inside the 7 business days — so the super is on time. The business keeps the record from the software showing when it was sent and that it went through.

Common mistakes¶

Thinking super is still due quarterly — since 1 July 2026 it is paid with each pay.
Counting the deadline from when you send the money — the clock is about when the fund receives it.
Sending super on the last possible day and not allowing for the days it takes to arrive.
Sending a payment without the details the fund needs to match it to the employee, so it cannot be allocated in time.

How this works in myaccountant¶

In the app — when you run a pay run, myaccountant works out the super for each employee and lets you pay it to their super funds through the app, which sends it via a clearing house. The app keeps a record of the super you have paid, so you have proof of what was sent and when. You can see the status of a super payment as it is processed.

Key points¶

Since 1 July 2026, under Payday Super, you pay super with each pay.
Super counts as on time when the employee's fund receives it within 7 business days of payday.
The deadline is measured by when the fund receives the money, not when you send it.
Send super promptly so it arrives inside the 7 business days.
Pay super through a clearing house or your payroll software, with the details the fund needs.
Keep the record of what you paid and when as proof.

Learn next¶

General information only — not tax, super or financial advice.

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