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 Guarantee Calculator 2026-27:
What Employers Must Pay, and When
Since 1 July 2026, super is paid on payday rather than quarterly. Contributions must be received by your employee's fund within seven business days of each pay run, not merely sent. This free calculator works out the mandatory 12% for 2026-27 on qualifying earnings, the measure that replaced ordinary time earnings on the same date. It runs entirely in your browser, with no signup. Below you will find what the super guarantee charge involves if a payment lands late, and how the deadline is counted around weekends and public holidays. To work out the exact date a specific pay run has to reach the fund, use the Payday Super due date calculator.
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Employer Liability Result
12% Contribution Rate Applied
Compliance Wisdom
Failing to get super to the fund on time triggers the super guarantee charge, which is significantly more expensive than paying on time.
Premium Australian Business Intelligence
Super Guarantee Liability Assessment Report
Analysis of employer superannuation obligations for the 2026-27 period.
Scenario Parameters
Financial Analysis
This document provides calculated estimates based on public Australian Taxation Office (ATO) guidelines and typical business parameters for the 2024-2026 financial years. AusCalc provides these models for strategic planning purposes only. These figures do not constitute personal financial, legal, or professional tax advice. Actual results depend on individual tax structure, deductions, and legislation changes. We mandate that you verify these projections with a Register Tax Agent or Financial Advisor before executing business strategies.
Regulatory Notice:
Standard ATO estimates only; consult a professional before acting. For more details, see our Disclaimer.
The 2026-27
Compliance Roadmap
Payday Super Is Now In Force
Super stopped being a quarterly obligation on 1 July 2026. Contributions must now reach the employee's fund within seven business days of each payday. If your payroll is still running to the old quarterly dates, you are already behind, and the super guarantee charge applies - shortfall on qualifying earnings, interest compounding daily, and an administrative uplift. Use this calculator to work out the per-pay-run figure rather than the annual one.
Super Guarantee Charge (SGC)
If super does not reach the employee's fund within 7 business days of payday, the super guarantee charge applies. From 1 July 2026 the ATO assesses it - employers no longer lodge a super guarantee 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 you voluntarily disclose and the ATO has taken no prior action. Unlike the old regime, the charge is tax deductible from 1 July 2026.
Compliance Warning
Super must be RECEIVED by the fund within seven business days of payday, not merely sent. Allow 3-5 business days for clearing house processing, which leaves very little margin.
