Pay Day Super from 1 July 2026

From 1 July 2026, employers will need to pay superannuation guarantee (SG) contributions at the same time wages are paid, rather than remitting them weeks or months later. Contributions must be received by an employee’s super fund within seven business days of payday. 

What You Need to Know 

• The 7-day rule means SG contributions must be processed and received by your employee’s super fund within seven business days of payday. 

• The calculation basis will also change. SG will no longer be based on ordinary time earnings (OTE), but on a broader measure known as qualifying earnings (QE), which captures salary, wages and other eligible payments. 

• Reporting obligations will become more immediate, with employers required to report to the ATO through Single Touch Payroll (STP) for each pay run 

• The ATO’s free Small Business Superannuation Clearing House (SBSCH) is scheduled to close on 30 June 2026, so businesses who still rely on this service should transition to an alternative provider before that date. 

The Bottom Line 

• Payday Super isn’t just a compliance change — it’s an opportunity to make your payroll more efficient, your staff happier, and your business more compliant with less effort. 

• If you’d like help reviewing your payroll setup or planning the transition, get in touch with our team — we can help you make sure your business is ready to go when Payday Super commences.