Payday Super

From 1 July 2026, super is required to be paid each payday (rather than at least quarterly).

Wages paid before 1 July 2026 follow quarterly rules (Apr–Jun due by 28 July). Wages paid on/after 1 July 2026 fall under Payday Super and must reach the fund within 7 business days of payday.

No. The ATO Small Business Superannuation Clearing House closes 30 June 2026 (11:59pm AEST). 
 
June quarter super due in July must be paid via another SuperStream-compliant clearing house (like CBUS' QuickSuper or SuperChoice) or payroll solution.

The government has announced transition rules to prevent employees breaching concessional caps in 2026–27 due to timing overlap. Employers still pay Apr–Jun by 28 July and start Payday Super from 1 July.

Read more about the implementation details in this government Payday Super fact sheet.

Contributions must be received by your employees’ nominated super fund within 7 business days of payday (with limited exceptions). In practice, many employers will aim to pay on/near payday to allow for fund processing time and for any errors to be resolved.

Currently, SG is due 28 days after each quarter date (28 Oct, 28 Jan, 28 Apr and 28 Jul). Under the Payday Super reforms, super is only considered to be paid once it is received by the relevant super fund and able to be allocated to the relevant employee’s account. For example, if a contribution is rejected by the fund because the TFN is incorrect, the contribution is not ‘able to be allocated’ and is therefore not considered to have been paid.

The first contribution for these employees will need to be made within 20 business days of paying their first wage/salary, then within 7 business days for ongoing wage/salary payments.

Yes, your super payment cycle must mirror your payroll cycle (weekly/fortnightly/monthly). You’ll need processes that can reliably get contributions to funds within the required window after each payday.

For Payday Super, 'payday' is the date wages are paid/made available to the employee (typically when funds hit their bank account). The 7-business-day super deadline is measured from that date.

NPP (New Payments Platform) is Australia's 24/7 real-time payment system. It enables instant bank transfers using services like PayID, Osko and PayTo, as well as Direct Debit and EFT. CBUS' Clearing Houses QuickSuper and SuperChoice are already set up to receive NPP-based payments.

NPP (New Payments Platform) is Australia's 24/7 real-time payment system. Many banks label NPP as PayID, Osko, PayTo or 'real-time payments.' If you see those options, you're NPP-enabled; otherwise ask your bank to enable real-time payments.

You can still pay by EFT. The key is that the payment and required SuperStream data are submitted via a compliant channel and reach the fund within 7 business days of payday.

Yes. Super can be paid early. Just ensure the amounts are correct and the contribution reaches the fund no later than 7 business days after the actual payday. Here's a case study to illustrate how this might work in practice. 
 
Case study: paying super early 
A business pays staff fortnightly on Thursdays. Their payroll officer is going on leave for a month, so payroll is processed in advance. Super contributions are submitted and paid early, before each Thursday payday. This is allowed, provided the correct amounts are paid and the contributions reach employees’ super funds no later than 7 business days after each actual payday.

Assuming the employee’s contribution details and payment are correct, it should take 3 business days or less for CBUS’ clearing house to allocate the payment to the member’s account.

If you'll be offline, plan to submit and pay super early. Payday Super allows early payments, provided contributions still reach the fund within 7 business days after the actual payday. Consider delegating access or automating where possible. Check with your bank to ensure it supports future date payments.

Qualifying earnings (QE) replaces OTE for calculating SG. It generally includes OTE and some additional wage components (for example, certain salary sacrifice amounts). For most employers, SG remains broadly the same - 12% of QE.

Learn more about Qualifying Earnings from the ATO. 

Payments included in Ordinary Time Earnings/Qualifying Earnings

Payments excluded from Ordinary Time Earnings/Qualifying Earnings

Out-of-cycle qualifying earnings, which may include commissions, bonuses, payments in advance and back payments, will be payable on the next payday, therefore avoiding the need for an out-of-cycle super contribution. However, if there are no further paydays for the relevant employee (for example, if the employee has ceased employment) then the extension does not apply.

With Payday Super, the maximum super contributions base – the earnings cap for super contributions – will now be calculated over the whole year instead of each quarter. Pay SG each payday until the maximum super contributions base is reached, after which SG is no longer payable for the relevant employee for the rest of the financial year.

Learn more about the maximum contributions base from the ATO.

Yes. Under Payday Super (from 1 July 2026), SG is calculated each pay run as 12% of qualifying earnings and paid alongside wages. It's not spread across the year. For employees whose salary exceed the maximum contributions base, you simply pay 12% each payday until the concessional cap is reached, with no further SG payments for the remainder of the financial year.

Learn more about the maximum contributions base from the ATO.

Contractors need to be paid super if the contract is mainly for labour, they must do the work personally, are paid for time (not a result), and can't delegate. If so, treat them as employees and pay SG (12%). The ATO subcontractor superannuation decision tool is a good resource to help you decide if you have to pay super for sub/contractors.

Learn more about how to work out if you need to pay super at the ATO.

A practical readiness checklist includes:

• Confirm your payroll system supports Payday Super timing and any new reporting fields/processes.
• Map ‘non-standard’ pays (bonuses, backpay, commissions) and plan to pay super contributions on the next payday.
• Validate employee fund details early (to reduce rejections and rework).
• Review cashflow impacts of moving from ‘quarterly lump sum’ to ‘every pay run’.
• Decide your payment pathways if you currently use SBSCH (bank/direct to fund vs commercial clearing house).

See our Get ready for Payday Super how to guide and checklist (PDF) for the steps you need to take before 1 July 2026.

You can use clearing houses, but you’ll need to ensure they can meet the tighter timeframes. The ATO Small Business Super Clearing House is set to close from 1 July 2026 and closed to new users on 1 October 2025. CBUS’ Clearing House QuickSuper and SuperChoice for former EISS members will both be Payday Super ready to receive and process SG payments quickly.

ATO SBSCH data can no longer be accessed after 30 June 2026 (11:59pm AEST).  
 
We recommend SBSCH users download transaction history and employee details before then, as data won't be migrated to another clearing house.

CBUS' QuickSuper isn't closing – only the ATO SBSCH closes 30 June 2026. CBUS' QuickSuper is SuperStream-compliant and it's easy to register and select as your default clearing house.

Read more about how to join CBUS as a participating employer.

Yes. CBUS' QuickSuper and SuperChoice clearing houses already support weekly (and more frequent) submissions ahead of 1 July 2026.

Yes. You can continue using EFT through CBUS' QuickSuper. The clearing house supports weekly submissions for weekly-paid employees.

Yes. Enter each payday as its own submission. Weekly payroll generally means one contribution entry per week, using that pay date.

Enter each payday as its own submission. Weekly payroll generally means one contribution entry per week, using that pay date.

If you're manually entering contributions, a quicker way is to switch to payroll-generated file uploads (or an integrated payroll/clearing house). It reduces time, errors and supports frequent payday submissions.

There are no announced changes to CBUS' QuickSuper upload templates. If changes occur, we will publish updated templates and guidance closer to implementation.

There's no confirmed announcement that Xero will lodge directly to QuickSuper. Xero promotes its own in-product super payment option (Auto-Super). Check updates from Xero/QuickSuper closer to 1 July 2026.

You may pay an SMSF by EFT if it can accept SuperStream contributions (ABN, bank details and an ESA). The required SuperStream data must still be sent, and funds must receive the contribution within 7 business days of payday.

WPN employers can keep paying super via a SuperStream-compliant clearing house such as CBUS' QuickSuper, and funds must accept WPN payments. STP isn't expected to be mandatory for WPN employers until 2033.  
 
Importantly, WPN employers, like employers with an ABN, will need to pay super within 7 business days of paying wages and salary come 1 July 2026.

Yes. CBUS' QuickSuper can include subcontractors who are treated as employees for SG. You can add them in the clearing house and pay their super alongside payroll employees (including via manual entry or file upload).

Employers still enter/upload contribution data and initiate payment either via file upload or manual entry.  
 
'No manual intervention' usually means the clearing house/fund processes routing and exceptions automatically after you submit, including handling rejections within required timeframes.

If a super fund rejects a contribution, they’ll need to return contributions within 3 business days (down from 20 business days). If contributions are returned, you will need to fix the underlying problem and resubmit them within the original 7 business day window to avoid penalties. This change helps ensure employees’ super contributions are processed properly and transparently. 

Exceptions to the 7-business day turnaround are: 

• New employees: Contributions must be received by the employee’s chosen super fund within 20 business days after their first payday. This timeframe allows for onboarding and collecting fund details. 
• Existing employees who switch to a new super fund: SG must be received by the new super fund within 20 business days after the employee’s next payday, allowing you time to set up the new fund details on your records.  
• Employees who have recommenced employment. 
• Payments outside the normal pay cycle (like bonuses or commissions), where SG can be paid with the next regular payday run.  

The ATO will use timing data (payday to fund receipt) to spot late patterns and calculate SGC. Funds must return incorrect payments within 3 business days, but employers must still meet the original 7 business-day deadline.

Under Payday Super, funds must return rejected/incorrect contributions within 3 business days, helping employers correct issues while still meeting the original 7 business-day deadline from payday.

No. The 7 business-day deadline stays tied to the original payday. A rejection doesn't reset the clock; fix and re-submit as soon as possible to remain within the original timeframe.

If contributions don’t arrive on time/in full, employers will be assessed for SG charge/shortfalls, with stronger penalties applying (including higher penalty ranges in some circumstances). Learn more about missed or late Payday Super payments from the ATO.

If details are wrong and the resubmission is late, SGC may apply. A rejection doesn't reset the 7-business-day clock from payday—correct and re-submit as quickly as possible within the original deadline.

Yes, potentially. Employers remain responsible for paying on time. If an employee closes an account, follow up immediately and, if needed, pay into the default fund to avoid missing the 7-day deadline and risking SGC. If the employee has switched to a new super fund, you have 20 business days to make the SG payment to the new fund.

If an SMSF is non-complying or can't accept contributions, ask the employee for a complying fund. To meet deadlines, pay into their alternative or your default fund. The obligation doesn't pause; late payments may trigger SGC.

Yes. You can start Payday Super payments even if you have outstanding past-due super/SGC issues. Under the transitional rules, SG payments made during the period 1 July -28 July 2026 will first go towards any outstanding SG liabilites from pre 1 July. See the below example taken from the Explanatory Memorandum to the Payday Super Bill: 

Taba’s Gardening have one employee who is paid wages monthly. 
Taba’s Gardening have historically paid SG contributions at the end of each quarter. The amount Taba’s Gardening needs to contribute to reduce its SG shortfall to nil for the quarter ending June 2026 is $2,600. However, because of a miscalculation, Taba’s Gardening only contributes $2,500 in July 2026, leaving it with an SG shortfall of $100 for the April-June 2026 quarter.  
 
In July, 2026 Taba’s Gardening also pays qualifying earnings to its employee under the new payday SG framework, and has an individual SG amount of $200 for the employee for that QE day.  
 
Because Taba’s Gardening hasn’t realised its mistake, rather than making a contribution of $300 to cover both the $100 individual SG shortfall for the April-June 2026 quarter and $200 for the individual SG amount arising under the new law, it contributes only $200 to its employee’s fund in July 2026.  
 
The result is that $100 of the $200 contribution made in July 2026 will be applied to the individual SG shortfall for the April-June 2026 quarter (reducing it to nil), with the remaining $100 applied for the QE day in July. This leaves Taba’s Gardening with a $100 individual final SG shortfall for its July 2026 QE day if it does not take further action.

Subject to legislation being passed, employers can request a new employee’s stapled fund details during onboarding, allowing them to show the employee their stapled fund before offering other fund options. 

Learn more about Choice of fund from the ATO