When does Payday Super start?

Payday Super is mandatory from 1 July 2026. From that date employers must pay Super Guarantee into the employee's super fund within 7 days of each payday. The old quarterly remittance deadline (28th of the month after the quarter) is gone.

What is the cash-flow impact?

Under the old quarterly system, you held employee super for an average of ~45 days (mid-quarter average + 28-day grace). Under Payday Super you hold it for ~3 days. That float is worth real money: at 4% interest on a $1M annual SG bill, you'd lose roughly $4,500 per year of interest income from the lost float.

What is the SGC penalty if I'm late?

If you miss the 7-day window, the Super Guarantee Charge (SGC) kicks in. The SGC equals: the SG shortfall (calculated on TOTAL salary and wages, a broader base than OTE) + 10% per annum interest + $20 per employee per quarter admin fee. Worst of all, the SGC is NOT tax-deductible, while paying on time IS. Late SG hits twice.

What do I need to do to prepare?

Three things: (1) Confirm your payroll system is SuperStream-ready for payday-frequency remittance. Major platforms (Xero, MYOB, Employment Hero, KeyPay) have updated. (2) Make sure your super clearing house can handle the higher cadence. (3) Build a payday-super check into your payroll workflow so the SG run happens automatically each pay cycle.

Does Payday Super apply to contractors?

Same as the current rules. SG is owed on contractors who are 'wholly or principally for labour' (the deeming rule in s12(3) of the SG Act). If you owe SG to a contractor under the current rules, you'll owe it under Payday Super within 7 days of paying them.

Payday Super Cost-to-Business Calculator

From 1 July 2026, SG must be paid within 7 days of every payday. Calculate the cash-flow impact, extra admin cost, and SGC penalty exposure for your business — before the deadline hits.

Last verified: 2 August 2026

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General information and estimates only — not legal, financial or tax advice. Always check your specific award, agreement or contract, or a qualified professional, before you rely on the result.

Payday Super Cost-to-Business Calculator

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