19/02/2026
PAYDAY SUPER ANNOUNCEMENT:
Key changes to super guarantee
What is Payday Super?
Payday Super is a change to how you calculate and when you pay your employees' super guarantee. At the moment, Super Guarantee (SG)contributions are required to be paid quarterly into your employees’ super accounts.
From 1 July 2026 employers will need to pay employees their super guarantee on payday, at the same time as their salary and wages. The employer must pay the employees’ super on payday – whether it’s weekly, fortnightly or monthly. If your business already pays super with salary and wages, you might not need to make any changes.
Super guarantee is:
• calculated as 12% of qualifying earnings (QE), which is 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 super fund within 7 business days (unless an extended timeframe applies, such as for new employees).
Download the factsheet to understand the new changes:
https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/about-payday-super
