How Payday Super affects employers¶

From 1 July 2026, super changes for every employer. Instead of paying super each quarter, you pay it each payday — at the same time as wages. The ATO calls this Payday Super.

This is a change to timing, not to how much you owe. The super guarantee rate is still 12% of qualifying earnings. What changes is how often you pay and how quickly the money must reach the fund.

In one line

From 1 July 2026 you pay super each payday, and the ATO says it must reach the fund within 7 business days of that payday.

Why this matters¶

Paying super more often means more payment runs and closer attention to timing. If you plan for it now, Payday Super becomes a simple part of each pay run rather than a scramble at quarter's end. Getting ready early puts you in control.

What you will learn¶

What paying super each payday means for you
The cash-flow and timing points to plan for
What to keep accurate so super reaches the fund on time

Understanding the concept¶

Under Payday Super, you work out and pay super every time you pay wages. If you pay staff weekly, you pay super weekly. If you pay fortnightly, super goes out fortnightly.

The ATO's rule is about when the fund receives the money. Super counts as paid only once the fund has it — not when you send it. The ATO says the contribution must be received by your employee's super fund within 7 business days after payday, with enough information for the fund to allocate it to the right member account. The day you pay wages is day 0.

Two practical things follow from this:

Cash flow. Super now leaves your account close to each payday, not in a lump each quarter. Many employers find it easier to budget for, because each amount is smaller and lines up with wages.
The payment method. You need a way to pay that reaches the fund inside the timeframe. The ATO suggests checking with your payroll provider, your clearing house (if you use one) and the fund to understand how long payments take to arrive.

For accountants & bookkeepers

The ATO notes some situations allow longer than the standard 7 business days — for example, contributions for new employees may have up to 20 business days. The ATO also flags that the Small Business Superannuation Clearing House is closing, so employers who use it need to move to another method before that happens. Where a contribution is not received in time, the ATO issues an assessment for the new Super Guarantee Charge rather than the employer lodging a quarterly statement.

Example¶

Nina runs a cafe and pays four staff fortnightly. Getting ready for 1 July 2026, she checks how long her clearing house takes to pass payments to each fund, and confirms every employee's fund details are current. From July, when she runs each fortnightly pay, she pays the super at the same time as wages. Because she has allowed for the clearing house's processing time, the contributions reach the funds well inside the 7 business days. Super is now a normal step in every pay run, and Nina always knows it is done.

Common mistakes¶

Assuming super is "paid" the moment you send it — the ATO counts it as paid only when the fund receives it.
Leaving no time for a clearing house to process, so the money arrives late.
Letting fund details go out of date, which can cause a payment to be rejected and arrive late.
Treating Payday Super as a bigger bill — the rate is unchanged; only the timing moves.

How this works in myaccountant¶

In the app — when you run a pay run, myaccountant works out the super for each employee as part of that run. It holds each employee's super fund details and connects to super payment so you can send contributions to the funds on time, and it reports your pay run to the ATO through Single Touch Payroll. Each contribution shows its due date, so you can see it is on track.

Key points¶

From 1 July 2026 you pay super each payday, at the same time as wages.
The rate is unchanged at 12% of qualifying earnings — only the timing changes.
The ATO says super must reach the fund within 7 business days of payday.
Super counts as paid only when the fund receives it, not when you send it.
Allow time for your payment method or clearing house to process.
Keep every employee's fund details accurate so payments are not rejected.

Learn next¶

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

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