Insights · Payroll ·
Payday Super for employers
Since 1 July 2026, super guarantee has to be paid for each payday, not quarterly. For businesses that used the quarter as a cash buffer, that is a real change.
What changed
- SG is now due for each payday.
- From 1 July 2026, SG is calculated on each employee’s qualifying earnings (it was ordinary time earnings for quarters ending on or before 30 June 2026).
- The SG rate is 12%.
The cash flow effect
Under the old quarterly system, a business could hold up to three months of super before paying. That buffer is gone. For a business with $1 million in annual wages, 12% SG is about $120,000 a year, now leaving in each pay run instead of four lumps.
Checklist
- Confirm your payroll software and clearing house support payday payments.
- Update your 13-week cash flow forecast so super leaves with wages.
- Check contractors who are employees for SG purposes (see contractor or employee).
- Make sure employee fund details are complete.
Directors can be personally liable for unpaid SG. See director penalty notices.
Quick answers
What is the super guarantee rate in 2026–27?
12%, per the ATO.
When did Payday Super start?
1 July 2026.
Want this looked at for your business?
Book a free 15-minute Financial Health Check with Tereza, our practice manager. We look at income, tax, the business, mortgage, insurance and super in one go. Short on time? Grab a 5-minute quick chat.
Sources
Related
General information only. This doesn’t take your circumstances into account and isn’t tax, financial or legal advice. Talk to your accountant or registered tax agent before acting. PRM is not a registered tax agent; tax agent services are provided by Australian Tax & Super Pty Ltd (TPB 25291395).