The quick answer
Super is no longer a quarterly job. From 1 July 2026, employers pay super guarantee for each payday.
It has to arrive, and not only be sent. A contribution is on time when the employee’s fund receives it within the set number of business days after payday.
Late or short payments bring the super guarantee charge, which is more than the super that was missed.
The harder part: making sure your payroll, your payment method and your cash flow all work on a payday cycle.
The deadline follows the payday
Under Payday Super, each time you pay an employee you also owe super on that pay. The amount is worked out on what the ATO calls qualifying earnings, and it needs to go to the correct fund for that employee.
The ATO sets out the timing this way:
A contribution is on time if it is received by the employee’s super fund within 7 business days after you pay the employee. Longer timeframes apply in some situations.
The date that counts is the day the fund receives the money. Payments can take time to pass through a clearing house or a bank, so leaving it to the last day is a risk.
The ATO’s Small Business Superannuation Clearing House has closed, so employers who relied on it need another way to pay.
Two employers, same wages, different outcome
Two businesses pay the same wages to the same number of staff. One has no super problems. The other receives a super guarantee charge.
The difference comes down to when the contributions reached the funds, whether the amount was worked out on the right earnings, whether each one went to the correct fund, and how quickly a mistake was picked up.
Six questions that decide whether you are on time
QUESTION 1
How often do you pay your staff?
Each payday now has its own super deadline. Weekly pays mean weekly deadlines.
QUESTION 2
How long does your payment take to arrive?
The time between sending the money and the fund receiving it depends on how you pay.
QUESTION 3
Is super worked out on the right earnings?
Qualifying earnings cover more than the base wage, and not every payment is treated the same way.
QUESTION 4
Is each employee’s fund correct?
Not following the choice of fund rules can bring an extra charge, even where the amount and timing were right.
QUESTION 5
A new employee, or an out-of-cycle payment?
Different timeframes can apply to a first contribution, and to bonuses, commissions and back pay.
QUESTION 6
Do you pay contractors mainly for their labour?
Super may be payable for them as well.
There is no single answer to any of these. Each one depends on your own situation. Working them out is what we do every day.
What getting it wrong can cost
The super guarantee charge, which includes the unpaid super, interest and an administrative amount.
An extra charge for the wrong fund, where the choice of fund rules weren’t followed.
Interest and a late payment penalty, if the charge itself is left unpaid.
A bigger bill for waiting, because coming forward before the ATO assesses you can reduce the charge.
Does this sound like you?
I still think of super as a quarterly payment.
I used the ATO’s clearing house.
I pay super a few days after payday, when cash allows.
I’m not sure which earnings super applies to.
I’ve missed or underpaid super before.
I pay some workers as contractors.
I’d rather have someone check my set-up.
If even one of these is you, it’s worth a quick conversation. Sorting it out early is almost always easier than fixing it after the ATO gets in touch.
Common questions
I paid super late. What should I do?
Don’t leave it. A late contribution still reduces what you owe, and telling the ATO before it assesses you can reduce the charge. We work out your position and what needs to be lodged.
Does super have to be paid on the same day as wages?
The ATO’s test is when the fund receives the contribution, which is generally within 7 business days after you pay the employee. Paying super with each pay run is the practical way to meet it.
I only have one employee. Does this apply to me?
Generally, yes, if the employee is eligible for super. Payday Super applies to employers of every size.
How much does it cost?
It depends on your situation, so we give you the fee before any work starts. Asking for a quote costs nothing.
