01/06/2026
Payday Super is coming — are you ready?
Payday Super changes how you calculate and when you pay your employees’ super guarantee (SG).
From 1 July 2026, you must pay employees their SG on payday, at the same time as their salary and wages.
Under Payday Super, SG will be:
• Calculated at 12% of an employee’s qualifying earnings (QE) — a new term that brings together ordinary time earnings (OTE) and other payments.
• Paid to an employee’s super fund on payday and received by the fund within 7 business days (unless an extended timeframe applies, such as for new employees).
If you’d like support reviewing your payroll processes ahead of these changes, get in touch.