Payday Super frequently asked questions¶

Payday Super changes how and when you pay your employees' super. Here are short, plain-English answers to the questions employers and bookkeepers ask most. Each answer is based on the ATO's guidance.

In one line

Quick answers to the most common Payday Super questions — when it starts, how long you have to pay, and what happens if super is late.

Why this matters¶

Payday Super is a real change to your pay routine. Knowing the answers to the common questions up front means fewer surprises when the first payday under the new rules arrives, and more confidence that you are doing it right.

What you will learn¶

When Payday Super starts and how long you have to pay
What "paid" means under the new rules
What happens if super is late, and whether quarterly still applies

Understanding the concept¶

When does Payday Super start?¶

Payday Super starts on 1 July 2026. From that date, you pay your eligible employees' super at the same time as their salary and wages — each payday.

How long do I have to pay super now?¶

Your employees' super must be received by their fund within 7 business days after you pay them, with enough information for the fund to allocate it to the right member. The ATO says it is best practice to pay super on payday, which leaves the most time to fix a problem if a payment is rejected.

Does "paid" mean when it leaves my account, or when the fund gets it?¶

Super counts as paid only when the fund receives it. It is not enough for the money to leave your bank account or a clearing house. Because of this, you need to allow time for the payment to travel through to the fund inside the 7-business-day window.

What happens if super is late?¶

If super is not received by the fund in full and on time, the super guarantee charge applies. Under Payday Super, you no longer lodge a quarterly statement to work this out yourself. Instead, the ATO works out the charge and sends you a notice of assessment. If you pay a late contribution before an assessment is made, it can reduce the charge. The ATO has said it will take a supportive approach in the first year.

Do I still pay quarterly?¶

No. From 1 July 2026, paying super each payday replaces the old quarterly system. You no longer wait for a quarterly due date — super is now part of every pay run.

What happens to the maximum contribution base?¶

There is still a maximum contribution base — a cap on the earnings you have to pay super guarantee on for an employee. Once an employee's qualifying earnings reach the cap for the year, you can stop paying super guarantee for them for that year. The ATO sets and updates the amount, so check the current figure on the ATO website.

Does the super rate change?¶

No. The super guarantee rate is 12% and does not change under Payday Super. What changes is how often you pay it and that it is worked out on qualifying earnings, a term that brings together ordinary time earnings and some other payments.

Example¶

Priya runs a small cafe and pays her staff weekly. She had two questions before 1 July 2026: how long she has to pay, and whether she still pays quarterly. The answers are that each week's super must reach her staff's funds within 7 business days of that payday, and that quarterly super no longer applies — she now pays super with every weekly pay run.

Common mistakes¶

Thinking super is "paid" when it leaves the business account — it counts only when the fund receives it.
Waiting for a quarterly due date that no longer exists after 1 July 2026.
Expecting to lodge a statement if super is late — the ATO now issues a notice of assessment instead.
Assuming the super rate changed — it stays at 12%; only the timing and the earnings term changed.

How this works in myaccountant¶

In the app — myaccountant works out each employee's super when you run a pay run, shows the date it must reach the fund, and helps you pay the funds on time through a connected super payment. It holds your employees' fund details and flags issues so you can fix them before a payment is due.

Key points¶

Payday Super starts 1 July 2026 and replaces quarterly super.
Super must be received by the fund within 7 business days of payday.
Super counts as paid only when the fund receives it.
If super is late, the ATO works out the charge and sends a notice of assessment.
The super rate stays at 12%; it is worked out on qualifying earnings.

Learn next¶

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

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