ATO Payday Super Changes
Since 1 July 2026, employers must pay super with each pay run. Contributions have to reach the fund within seven business days of payday.
Learn MorePayday Super due date calculator: when is your super actually due?
Payday Super started 1 July 2026. Super must be received by the fund within 7 business days of payday - not sent, received. Enter your payday and see the real date.
Your pay run
The day staff were actually paid, not the day you ran payroll.
Your first contribution for a new employee, or the first to a new fund for an existing one, gets 20 business days instead of 7.
Ordinary time earnings plus all commissions and salary sacrifice. Qualifying earnings replaced ordinary time earnings on 1 July 2026 and are broader.
How the 7 days are counted
Counting starts the day after payday. Weekends and public holidays are skipped entirely.
- 1Wed, 23 Sept
- 2Thu, 24 Sept
- 3Fri, 25 Sept
- 4Tue, 29 Sept
- 5Wed, 30 Sept
- 6Thu, 1 Oct
- 7Fri, 2 OctDue
Skipped (3 days)
Friday 2 October 2026
10 days to go
Received, not sent
The deadline is the date the fund receives and allocates the money. Clearing house processing, bank delays and wrong member details do not extend it. Funds now have only 3 business days to allocate or return a contribution, so send well before the due date.
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### 🇦🇺 AusCalc Report: Payday Super Due Date *Generated via [auscalc.com.au](https://auscalc.com.au/payday-super-calculator)* **Scenario Input Parameters:** - **Payday:** Tuesday 22 September 2026 - **Qualifying earnings:** $10,000.00 - **Deadline basis:** 7 business days **Calculated Estimates & Financial Analysis:** - **Super due by:** Friday 2 October 2026 - **Super payable (12%):** $1,200.00 --- *Disclaimer: Calculated estimates are for reference only. Verify all projections with a Registered Tax Agent before making key business decisions.*
What changed on 1 July 2026
Before
- Quarterly, due 28 days after quarter end
- Calculated on ordinary time earnings
- Employer self-assessed and lodged an SG statement
- Interest at a flat 10% plus an administration fee
- The charge was not tax deductible
- Funds had 20 business days to allocate
Now
- Every payday, received within 7 business days
- Calculated on qualifying earnings
- The ATO assesses the charge - no statement to lodge
- Interest compounds daily at the general interest charge rate
- The charge is tax deductible
- Funds have 3 business days to allocate or return
What the super guarantee charge is made of
If the money does not reach the fund in time, the super guarantee charge applies. It is made up of the shortfall calculated on qualifying earnings, interest that compounds daily at the general interest charge rate, and an administrative uplift intended to cover enforcement and encourage early disclosure. The uplift can be reduced where the ATO has taken no prior action and the employer lodges a voluntary disclosure. A separate late payment penalty of 25% can also apply to any amount still unpaid 28 days after a Notice to Pay, rising to 50% for a repeat within 24 months (reducible to 0% under an ATO exceptional-circumstances determination).
This calculator deliberately does not put a dollar figure on the charge. The interest rate moves, the uplift depends on your compliance history and whether you disclose, and the assessment is made by the ATO rather than by you. Any single number would be a guess dressed up as an answer. If you have missed a deadline, the useful next step is a voluntary disclosure, not a calculator.
Qualifying earnings are broader than OTE
Qualifying earnings replaced ordinary time earnings on 1 July 2026. They include ordinary time earnings plus all commissions, salary sacrifice contributions, and other amounts that already counted as salary or wages for super guarantee purposes. If your payroll is still calculating on OTE alone, the figure it produces is likely too low. You now report both qualifying earnings and super liability through Single Touch Payroll.
Frequently asked questions
When is super due under Payday Super?
Super guarantee contributions must be received by your employees' super funds within 7 business days after you pay your employees, with enough information for the fund to allocate them to member accounts. This replaced the quarterly deadline on 1 July 2026.
Is it 7 calendar days or 7 business days?
Business days. Weekends and public holidays do not count, so the actual date is usually around 9 to 11 calendar days after payday, and longer over Christmas and Easter. A day that is a public holiday for the whole of any Australian state or territory is not a business day for any employer in the country, even if you are not in that state. A holiday covering only part of a state still is a business day.
Does the deadline mean sent or received?
Received and allocated by the fund. Clearing house processing time, bank delays and incorrect employee details do not extend the deadline, so the money needs to leave well before the due date.
What are qualifying earnings?
Qualifying earnings replaced ordinary time earnings on 1 July 2026. They include ordinary time earnings, all commissions, salary sacrifice contributions and other amounts that were previously part of salary or wages for super guarantee purposes. Super is 12% of qualifying earnings.
What happens if super is paid late?
The super guarantee charge applies. From 1 July 2026 the ATO assesses it rather than the employer lodging a statement. It is calculated on qualifying earnings and includes interest compounding daily at the general interest charge rate plus an administrative uplift, which can be reduced where the employer voluntarily discloses and the ATO has taken no prior action. Unlike the old regime the charge is tax deductible. A separate late payment penalty of 25% can also apply to any amount still unpaid 28 days after a Notice to Pay, rising to 50% if you were liable for the same penalty in the previous 24 months, and reducible to 0% under an ATO exceptional-circumstances determination.
Regulatory Notice:
Standard ATO estimates only; consult a professional before acting. For more details, see our Disclaimer.