How often super must be paid¶

How often you pay super changed on 1 July 2026. Super used to be due at least once a quarter. Under Payday Super, it is now due each time you pay wages. This lesson explains the shift, what "on time" means, and why paying super each payday makes staying compliant much easier.

Why this matters¶

The more often super is due, the easier it is to slip up if you leave it to the last minute. Understanding the new frequency helps you build super into your normal pay routine, so it goes out on time every time and you avoid extra charges from the Australian Taxation Office (ATO).

What you will learn¶

• How often super must be paid under the current rules
• The shift from quarterly to per-payday
• What "on time" means and why paying each payday helps

Understanding the concept¶

The old frequency: at least quarterly. Until 1 July 2026, the ATO required super to be paid at least once every quarter. Employers had four due dates a year, each 28 days after the end of the quarter. Many employers chose to pay more often, but quarterly was the minimum.

The current frequency: every payday. From 1 July 2026, the ATO says you must pay your employees' super guarantee for each payday under Payday Super. So the frequency now follows your pay cycle. If you pay weekly, super goes out weekly; if you pay fortnightly, super goes out fortnightly.

What "on time" means. As with the due-date rule, "on time" is about when the money arrives, not when it leaves you. The ATO explains that a contribution is on time if the employee's super fund receives it — with the details needed to allocate it to the right member — within a set number of business days after you pay the employee. Because money takes time to travel from you (often through a clearing house) to the fund, you need to send it promptly.

Why paying each payday reduces risk. When super goes out with every pay, it never piles up into a large amount you have to find at the end of a quarter. It becomes part of your normal pay routine, which means fewer missed deadlines and less chance of falling behind. This lesson keeps the detail short — the dedicated Payday Super module covers the deadlines and mechanics in full.

Example¶

Jordan runs a landscaping business and pays staff every fortnight. Under the old rules, Jordan set aside super and paid it once a quarter — which sometimes meant scrambling to find a big lump sum. Now Jordan pays super as part of each fortnightly pay run. The amounts are smaller and predictable, they go out on payday, and Jordan no longer has to track a quarterly deadline. Falling behind is far less likely because super is simply part of every pay.

Common mistakes¶

• Sticking to a quarterly habit when pays from 1 July 2026 are due each payday.
• Treating "on time" as when the money leaves you, rather than when the fund receives it.
• Letting super build up instead of paying it with each pay run.
• Not allowing for clearing-house time, so the fund receives it late.

How this works in myaccountant¶

Key points¶

• Super moved from at least quarterly to every payday on 1 July 2026.
• The frequency now follows your pay cycle — weekly, fortnightly or monthly.
• "On time" means the fund receives it within the set number of business days.
• Paying each payday keeps amounts small and predictable.
• Paying each payday reduces the risk of missing a deadline.
• See the Payday Super module for the full detail on deadlines.

Learn next¶

• When super must be paid
• The Super Guarantee Charge
• What is the super guarantee?

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