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Payday Super is coming 1 July 2026

Preparing for Payday Super is important for your business because it shifts superannuation payments from quarterly to matching your payroll frequency and requires payments to be made within 7 business days

This transition can impact your business, so getting a head start is critical. How Payday Super works...

Payday Super is a change to how you calculate and when you pay your employees’ super guarantee. From 1 July 2026 you must pay employees their super guarantee on payday, at the same time as their salary and wages.

Super guarantee is:

  • calculated as 12% of an employee's qualifying earnings (QE), which is a new term that brings together ordinary time earnings (OTE) and other payments
  • paid to an employees’ super fund on payday and received by the super fund within 7 business days (unless an extended timeframe applies, such as for new employees).

 

You can download this page as a printable fact sheet, Payday Super.

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