From 1 July 2026, Australian employers must pay the 12% super guarantee on the same day they pay wages, instead of quarterly, and contributions must reach each employee's fund within 7 business days of payday. Super is now calculated on a new 'qualifying earnings' base (ordinary time earnings plus commissions, salary sacrifice and other amounts), with the ATO monitoring compliance via Single Touch Payroll.
Payday Super now in effect: employers must pay super every payday from 1 July 2026
Founders with any staff should confirm their payroll software and default super fund support real-time (New Payments Platform) contributions now, since late or under-paid super each cycle triggers the Superannuation Guarantee charge and penalties. Move super from a quarterly cash-flow lump to a per-pay-run cost in your budgeting.
Source: Australian Taxation Office
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