60-second explainer

Payday Super in 60 seconds

From 1 July 2026, super is tied to each payday instead of each quarter. Here is the whole change in three steps.

Three things to know

  1. Every payday starts a clock

    The day you pay qualifying earnings is the QE day. The super for that pay is due from that day.

  2. The fund must receive it within 7 business days

    Count 7 business days after payday. Weekends and public holidays for a whole state or territory are skipped. It is the date the fund receives the money, not the date you send it.

  3. Late means the ATO can assess a charge

    If super is late, the ATO works out a super guarantee charge for that payday: the unpaid super, notional earnings, an administrative uplift and any choice loading. You no longer lodge a statement; the ATO sends a notice of assessment.

Before and after 1 July 2026

Before 1 July 2026 (quarterly)

Super for a whole quarter was due 28 days after the quarter ended. Example: July–September pay was due by 28 October.

From 1 July 2026 (each payday)

Super for each payday is due when the fund receives it within 7 business days. Example: payday 2 July 2026, due 13 July 2026.

  1. 2Pay
  2. 31
  3. 62
  4. 73
  5. 84
  6. 95
  7. 106
  8. 137

business day weekend or holiday due date

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ATO source About Payday Super