Since 1 July 2026, Australian employers must pay superannuation guarantee (SG) contributions for each payday instead of quarterly. Contributions need to reach the employee’s super fund within 7 business days of payday. This guide explains what changed, who it affects, and what to check in your payroll process now.
What changed on 1 July 2026
- Super is paid each payday. Weekly, fortnightly or monthly, super follows the pay cycle rather than the quarter.
- Funds must receive it within 7 business days. The test is when the money reaches the fund, not when you send it.
- Qualifying earnings is the new base. SG and the super guarantee charge are now calculated on qualifying earnings.
- The SG rate is 12%. The rate rose to 12% from 1 July 2025 and is unchanged.
- The ATO’s free clearing house has closed. The Small Business Superannuation Clearing House closed on 1 July 2026 with no replacement, so employers who used it need another way to pay.
Who it applies to
Every employer covered by the superannuation guarantee laws, regardless of size or how often staff are paid. Super for wages paid before 1 July 2026 stayed under the old quarterly rules; the final quarterly payment, for April to June 2026, was due by 28 July 2026.
The practical problems we see
- Cash flow. Paying super every pay run instead of once a quarter brings the outflow forward. Budget for it.
- Payment method. Former clearing house users need a payroll-integrated payment option or a commercial clearing house.
- Fund details. Rejected contributions from wrong fund or member details now cause late payments within days, not at quarter end.
- Reconciliation. Super paid needs matching to super due for every pay run, not once a quarter.
Checklist for employers
- Confirm your payroll software calculates super on qualifying earnings and creates a payment for each pay run.
- Set up a payment method that gets money to funds well inside 7 business days.
- Check every employee’s fund and member details are correct.
- Reconcile super paid against super due after each pay run.
- Review cash flow forecasts for the more frequent outflow.
How the ATO is approaching the first year
The ATO has said that in the first year it will focus on employers who are not making a genuine effort to comply. That is not a reason to wait. Late or missed contributions still attract the super guarantee charge.
Source: ATO, Payday Super (ato.gov.au/paydaysuper).
Last reviewed: October 2026. This article is general information, not advice for your specific situation. Rules change; check the official source or speak to us before acting.
Need help with this? Email consult@panaceawfs.com for a free consultation, or see our payroll and Payday Super support.