What is Payday Super?
Payday Super is a change to how you calculate and when you pay your employees’ super guarantee. From 1 July 2026 employers will need to pay employees their super guarantee on payday, at the same time as their salary and wages.

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).

What employers need to do:

• Check what is changing in the following table.
• Plan ahead. Review your payroll systems, super guarantee processes and get ready to pay super guarantee more frequently.
• Stay informed. Visit ato.gov.au/paydaysuper or speak to your tax professional for advice.

To better understand that is changing, download the ATO’s Payday Super Factsheet