Payday Super for Small Business: What Changed 1 July 2026
Updated 17 October 2026 · General information · 3 min read
General information only, not tax or financial advice. This site is not the ATO. Check ato.gov.au or ask a registered tax agent. Last checked against ATO and Parliament sources: 17 October 2026. Examples use made-up numbers. Dates and amounts marked uncertain should be re-checked.
This page explains an employer obligation. It does not discuss or recommend any super fund, investment, or financial product. ASIC rules for super and investment content were not assessed, so this site stays on the employer obligation and on accounting software only.
Short answer: From 1 July 2026, the ATO says employers pay super guarantee with each payday, and contributions must be received by the employee's super fund within 7 business days of paying the employee. There are exceptions, for example some new employees.
What the ATO says changed
| Topic | Before 1 July 2026 | From 1 July 2026 |
|---|---|---|
| Deadline | Within 28 days of the end of the quarter. The old dates (28 October, 28 January, 28 April, 28 July) belong to that earlier regime and are not current super deadlines. | Within 7 business days after payday |
| Calculation base | 12% of ordinary time earnings | 12% of qualifying earnings (ordinary time earnings, commissions, salary sacrifice and other amounts the ATO describes). The 12% rate itself is unchanged. |
| STP | Ordinary time earnings or the super liability | Both qualifying earnings and the super liability |
| Late payment | Employer self-assesses the super guarantee charge; interest at 10% a year; not deductible | ATO-assessed; interest compounds daily at the general interest charge rate; includes an administrative uplift; deductible |
| Penalties | Up to 200% of the super guarantee charge | 25% or 50% of the unpaid super guarantee charge |
| Small Business Superannuation Clearing House | Closed to new users from 1 October 2025; existing users until 30 June 2026 | No longer accessible |
| Fund allocation | 20 business days | 3 business days |
Who you pay super for, including some independent contractors paid mainly for their labour, is unchanged on the ATO's description. The maximum super contribution base for 2026-27 was not re-checked on the ATO super guarantee page, so no figure is stated here.
Practical points for employers
- Check how payroll software handles Payday Super and SuperStream. A separate guide covers questions to ask a software provider. It does not rank products.
- Keep employee super details accurate. The ATO says new verification tools exist.
- Offer stapled-fund details when the ATO requires it. The ATO notes that employers can request those details. That is an administrative step, not a recommendation of a fund.
- For late-June paydays, confirm timing with a registered tax agent. Whether a contribution is deductible in 2026-27 when Payday Super's 7 business days cross 30 June was not verified.
Questions
Do sole traders owe super for themselves?
Not covered here. This page is about paying employees (and contractors the ATO already treats as employees for super guarantee).
Is there transitional relief?
Background research mentions ATO practical compliance guideline PCG 2026/1. This site did not read it.
What we could not verify
- Super deduction timing at 30 June under Payday Super.
- PCG 2026/1, and the maximum contribution base for 2026-27.
- ASIC rules. This site does not promote super products.
Sources
- ATO, About Payday Super (last updated 10 August 2026) — ato.gov.au (read in full 17 October 2026)