Payday Super calculator: super on each pay
7 business days after payday, counting weekends only. Add one day for each public holiday in that window that covers a whole state or territory, in any state or territory.
What changed on 1 July 2026
Payday Super changed when employers pay super. The rate did not change. Here is the old quarterly system next to the new one.
| To 30 June 2026 (quarterly) | From 1 July 2026 (Payday Super) | |
|---|---|---|
| When super is due | 28 days after each quarter ends | Received by the fund within 7 business days of each payday |
| Calculated on | Ordinary time earnings | Qualifying earnings (OTE plus commissions for work done entirely outside ordinary hours) |
| Maximum contribution base | $62,500 a quarter | $270,830 a year |
| Late payment | Employer lodges an SGC statement; charge not deductible | ATO assesses the charge; it is now tax-deductible |
| ATO clearing house | Small Business Superannuation Clearing House | Closed, no longer accessible |
The June 2026 quarter was the last one under the old rules. Its payment was due 28 July 2026, and the final quarterly SGC statement was due 28 August 2026.
The 7-business-day rule
The deadline runs from the QE day, which is the day your employer pays you qualifying earnings. That is usually your normal payday. The contribution counts as on time only when your fund receives it within 7 business days, along with enough information to put it in your account. Clearing house processing time counts against your employer, which is why the ATO says best practice is to pay super on payday.
Weekends are not business days. A public holiday that covers a whole state or territory is not a business day anywhere in Australia, even if your employer is in a different state. A holiday that covers only part of a state, such as Royal Hobart Show Day, still counts as a business day.
Your employer gets 20 business days for the first contribution for a new employee. The same applies to the first contribution to a new fund after an existing employee switches funds. After that, each payday goes back to 7 business days.
What super is calculated on: qualifying earnings
Payday Super calculates the 12% on qualifying earnings. You may have read that super now applies to overtime and all bonuses. It doesn’t. The ATO says the only new payment type is commissions for work done entirely outside ordinary hours. Everything that attracted super before still does.
Still included
- ordinary time earnings
- ordinary commissions
- performance, Christmas, sign-on and referral bonuses
- annual leave loading other than the lost-overtime kind
- task allowances for skill, adverse conditions or retention
- salary sacrificed amounts that would otherwise be qualifying earnings
Still excluded
- overtime, where ordinary hours are clearly identified in an award or agreement
- bonuses solely for work performed entirely outside ordinary hours
- annual leave loading linked to a lost opportunity to work overtime
- expense allowances expected to be fully expended
What happens when super is late
If your super isn’t received on time, your employer owes the super guarantee charge. The charge is made up of the shortfall, notional earnings at the general interest charge rate compounded daily, an administrative uplift of up to 60%, and a choice loading where choice-of-fund rules were broken. The ATO collects it and pays the super and interest into your fund. Each component is explained on our super guarantee charge guide.
The Small Business Superannuation Clearing House has closed
The ATO’s free Small Business Superannuation Clearing House (SBSCH) closed to new users on 1 October 2025. Existing users could keep using it until 30 June 2026, and it is no longer accessible. Small employers now pay through their payroll software, a commercial clearing house or directly to funds. Whichever they use, it has to be fast enough to meet the 7-day deadline.
Payday Super legislation
Payday Super is law. The main Act is the Treasury Laws Amendment (Payday Superannuation) Act 2025 (No. 57 of 2025). It sits alongside the Superannuation Guarantee Charge Amendment Act 2025, which rebuilt the charge, and the Treasury Laws Amendment (Payday Superannuation) Regulations 2026. All of it commenced on 1 July 2026.
What employees should check
- Your payslip. Fair Work payslip rules require the super contribution for the pay period (or the amount your employer intends to pay) and the fund it goes to. Our payslip guide shows where to find it.
- Your fund account. Contributions should now arrive after every pay run, not once a quarter. Compare the deposits with your payslips. You can also see employer contributions reported to the ATO through myGov.
- The amount. It should be 12% of your qualifying earnings. Check it with the calculator above or the superannuation calculator.
- If money is missing. Ask your employer first. If that doesn’t fix it, use the ATO’s unpaid super steps to report it.
If you salary sacrifice, super now arrives more often. That can change how contributions fall across financial years, so check them against the $32,500 concessional cap.
Payday Super FAQs
What is Payday Super?
Payday Super is the rule that employers must pay the super guarantee for each payday instead of quarterly. It applies to qualifying earnings paid from 1 July 2026. The 12% contribution must be received by the employee's super fund within 7 business days after payday.
When does Payday Super start?
It started on 1 July 2026 and applies to earnings paid on or after that date. Earnings paid up to 30 June 2026 stayed under the old quarterly rules. The last quarterly payment for the June 2026 quarter was due 28 July 2026.
What is the Payday Super legislation?
The main law is the Treasury Laws Amendment (Payday Superannuation) Act 2025 (No. 57 of 2025). It passed alongside the Superannuation Guarantee Charge Amendment Act 2025, which rebuilt the super guarantee charge, and the Treasury Laws Amendment (Payday Superannuation) Regulations 2026. The package commenced on 1 July 2026.
How many days does my employer have to pay super under Payday Super?
The contribution must be received by your fund, not just sent, within 7 business days after payday. The first contribution for a new employee, or the first to a new fund after a change, gets 20 business days. Weekends do not count as business days. A public holiday that covers a whole state or territory also doesn't count, anywhere in Australia.
Does super now get paid on overtime?
Generally, no. Under Payday Super, super is calculated on "qualifying earnings", which are basically ordinary time earnings with one addition: commissions for work done entirely outside ordinary hours. Overtime is still excluded where your award or agreement clearly sets out your ordinary hours.
Is the super guarantee rate still 12%?
Yes. The rate is 12% of qualifying earnings. It reached 12% on 1 July 2025 and no further increase is legislated. Payday Super changed when super is paid, not the rate. The maximum contribution base is now an annual $270,830, so an employer does not have to pay SG on qualifying earnings above that in a year.
What happens if my employer pays super late?
If super isn't received within the deadline, the employer owes the super guarantee charge. The charge includes the shortfall, interest at the general interest charge rate compounded daily, and an administrative uplift of up to 60%. The ATO passes the super and interest on to your fund. Employers no longer lodge a statement. The ATO assesses the charge itself.
Is the Small Business Superannuation Clearing House still available?
No. The ATO's Small Business Superannuation Clearing House closed to new users on 1 October 2025. Existing users could keep using it until 30 June 2026. It is no longer accessible, so employers now pay through payroll software, a commercial clearing house or their default fund.
How can I check my employer is paying super each payday?
Your payslip must show the super contribution for that pay period (or the amount your employer intends to pay) and which fund it goes to. Compare it with the deposits in your fund account, or check the employer contributions reported to the ATO through myGov. If money is missing, ask your employer first. If that doesn't fix it, report unpaid super to the ATO.
How this page was verified▼
The SG rate, contribution base and deadlines come from the site’s single tax-constants file, checked against the ATO’s Payday Super pages. The clearing house dates come from “About Payday Super” (last updated 10 August 2026). The calculator counts 7 business days by skipping weekends only. It is tested against the ATO’s own worked examples, which land one day later wherever NT Picnic Day falls in the window. That is why the page tells you to add holidays yourself.
Sources & References
- 1About Payday Super— Australian Taxation Office
- 2Payment deadlines for Payday Super— Australian Taxation Office
- 3What payments are qualifying earnings— Australian Taxation Office
- 4Unpaid super from your employer— Australian Taxation Office
- 5Pay slips— Fair Work Ombudsman
- 6Treasury Laws Amendment (Payday Superannuation) Act 2025 (No. 57 of 2025)— Federal Register of Legislation (ATO legal database copy)
- 7Treasury Laws Amendment (Payday Superannuation) Regulations 2026— Federal Register of Legislation
Last verified: 23 September 2026. Our content is based on the latest information from official Australian government sources.
Anita Bell
AuthorFounder & Senior Bookkeeper
Accountancy degree (2015); certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One
Anita Bell earned her accountancy degree in 2015 and has worked as a senior bookkeeper with Prime Bookkeeping for over 5 years. This built her skills in Australian and New Zealand tax legislation and industry regulations. She is certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One, and works with payroll and rostering software including Gusto, Deputy, Tsheets and KeyPay. She has strong experience in hospitality, building and construction, financial services, real estate, ecommerce, and medical and health services.
Areas of Expertise