# Super Guarantee (Payday Super)

Country: Australia
When: Within 7 business days after each payday from 1 July 2026: super must be received (not just paid) by the employee's fund, with enough information to allocate it to the employee.

From 1 July 2026 (Payday Super) Super Guarantee is paid on every payday and must be received by the employee's super fund within 7 business days of payday. The old quarterly dates (28 October, 28 January, 28 April, 28 July) ended with the quarter to 30 June 2026. Late payment triggers the Super Guarantee Charge, and the interest and penalties on it are not deductible.

## Who this applies to

- All Australian employers
- Including single-director Pty Ltds paying themselves a salary
- Contractors deemed employees under SGAA

## What to file

Pay SG into each employee's nominated fund. Report via STP at each pay event. The 12 percent rate applies to qualifying earnings, which for most employers produce the same amount as ordinary time earnings. The main new item is commission for work done entirely outside ordinary hours. The maximum contribution base for 2026-27 is A$270,830 a year.

## How to file

Use a SuperStream-compliant clearing house (most accounting software has this built in). Employers must pay to the fund the employee has chosen. If a new employee does not return a choice form, from 27 March 2026 the employer can ask the ATO for the employee's stapled fund and offer it to the employee.

## Payment due

7 business days after payday: pay on or before payday where possible so the clearing house can deliver to the fund in time.

## What happens if you miss it

Super Guarantee Charge (SGC): the ATO assesses the charge itself, so the employer does not lodge a statement. It is calculated on qualifying earnings, interest compounds daily at the general interest charge rate, and penalties of 25 or 50 percent of the unpaid charge can apply. A deduction is allowed for the charge on qualifying earnings days from 1 July 2026 but not for the interest or penalties. A Director Penalty Notice can make directors personally liable.

## Submission checklist

- Calculate Super Guarantee at 12% (from 1 Jul 2026, on qualifying earnings under Payday Super)
- Check the Maximum Super Contribution Base cap for the period
- Pay each payday's super promptly via a clearing house
- Confirm STP report shows correct super amounts
- For a new employee, allow for the exceptions to the 7 business day rule and check the ATO guidance

## Documents you need

- Employee choice of fund forms or stapled fund details
- Payroll register showing qualifying earnings for each pay run
- Clearing house receipts showing the date each fund received the payment

## Common mistakes to avoid

- Paying on the due date (clearing house delays cause late receipt)
- Calculating SG on overtime (overtime is generally NOT OTE)
- Forgetting Maximum Super Contribution Base cap
- Not paying SG on bonuses (most bonuses are OTE)

Source: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions