From 1 July 2026, super must be paid within seven days of wages – not quarterly. This is a significant cash flow and admin shift. Make sure your payroll software is updated and your bank account is ready for more frequent super payments.
What’s actually changed?
Previously, you had until the 28th day of the month following each quarter to pay super. That gave you a bit of breathing room – some businesses used that buffer to manage cash flow.
Now, super must be paid within seven days of paying wages. If you pay youe employees weekly, super goes out weekly. Fortnightly pay? Fortnightly super.
The amount you owe is now 12% of qualifying earnings* and the timing is a big shift. For many SMEs, this is an adjustment that needs to be factored into cash flow planning
*What are qualifying earnings?
Qualifying earnings are the types of payments made to employees that are used to calculate the super guarantee (SG) under Payday Super. Qualifying earnings (QE) includes: • ordinary time earnings (OTE), i.e. payments for ordinary hours of work, including certain types of paid leave, allowances, bonuses and lump sum payments (find out what payments are considered OTE at ato.gov.au/OTE) • all commissions paid to an employee • salary sacrifice amounts that would qualify as QE had they not been sacrificed to superannuation • earnings paid to workers who fall under the expanded definition of employee, including payments to independent contractors paid mainly for their labour.