What is Payday Super?¶

Payday Super is the name for a change to how employers pay super. From 1 July 2026, an employer must pay an employee's super at the same time as their salary and wages — that is, each payday. This replaces the old rule, where super was paid every three months.

Under the new rule, super is treated as paid only once it reaches the employee's super fund. It is not enough for the money to leave the employer or a clearing house. It must arrive at the fund within a set number of business days.

In one line

From 1 July 2026, employers pay super at the same time as wages — each payday — and it must reach the employee's fund within 7 business days.

Why this matters¶

Super is part of what an employee earns. Paying it each payday means it lands in the employee's fund sooner, instead of waiting up to three months. For employers, it means super becomes a normal part of every pay run, so it is easier to keep on top of and harder to fall behind on.

What you will learn¶

What Payday Super is
How it changes super from quarterly to each payday
When super counts as paid under the new rules

Understanding the concept¶

Before 1 July 2026, employers paid super quarterly — four times a year, by set due dates. Payday Super changes the timing. Now super is paid on each payday, alongside wages.

The super amount is worked out on an employee's qualifying earnings. Qualifying earnings are built on ordinary time earnings (the amount an employee earns for their ordinary hours of work) and include some other amounts too. The super rate is 12% of qualifying earnings from 1 July 2025.

The most important part of the new rule is what "paid" means. The ATO says super is paid only when it is received by the employee's fund. The employer's super contributions must be received by the fund within 7 business days after the employee is paid, with enough information for the fund to put the money into the right member's account.

Because "paid" means "received by the fund", employers need to allow time for the payment to travel through to the fund. The ATO suggests paying super on payday where possible, so there is the most time to fix any problem if a payment is rejected.

For accountants & bookkeepers

The ATO notes there are some exceptions to the 7-business-day window. For a new employee, the first contribution has an extended due date — the ATO states this is 20 business days after the first qualifying earnings payment day. Super funds are also given a short window to allocate or return a contribution. Check the ATO guidance for the current detail before relying on any exception.

Example¶

Priya runs a small cafe and pays her staff weekly. Under the old quarterly rules, she paid their super four times a year. From 1 July 2026, she pays super every week, at the same time she pays wages.

Each week she works out Sam's super on Sam's qualifying earnings, at the 12% rate, and pays it so it is received by Sam's fund within 7 business days of that payday. Priya does not wait for a quarterly due date anymore — super is now part of every weekly pay run.

Common mistakes¶

Thinking super is "paid" when it leaves the business bank account — it counts only when the fund receives it.
Still working to the old quarterly due dates after 1 July 2026.
Leaving the payment to the last day, which gives no time to fix a rejected payment.
Sending a payment without enough detail for the fund to allocate it to the member.

How this works in myaccountant¶

In the app — when you run a pay run, myaccountant works out each employee's super for that pay. It shows when the super needs to reach the fund, and it helps you pay super to the funds on time so it is received within the required window.

Key points¶

Payday Super means paying super at the same time as wages, each payday.
It applies from 1 July 2026 and replaces quarterly super.
Super is worked out on qualifying earnings at the 12% rate.
Super counts as paid only when the employee's fund receives it.
Contributions must reach the fund within 7 business days of payday.
Paying on payday leaves the most time to fix any rejected payment.

Learn next¶

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

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