warning icon
Enter your search query here. You can use keywords or phrases to find content.
Enter your search query here. You can use keywords or phrases to find content.
Back to Employer obligations

Get ready for Payday Super

What is Payday Super?
Key dates
Payday Super has five major areas of change
Watch: Rest experts explain the new legislation
How you can prepare for Payday Super
How Rest pay can help you meet your Payday Super requirements
Payday Super FAQs
March 18 2026
Loading...

From 1 July 2026, employers must pay super at the same time as wages. Let’s explore what Payday Super means, how it impacts your business, and how to prepare. 

What is Payday Super?

Introduced by the Government, Payday Super is new legislation requiring all employers to pay super contributions at the same time as wages.

You will no longer be able to submit super contributions on a quarterly basis. Instead, you must pay employee superannuation contributions at the same time as you pay regular wages, whether that’s weekly, fortnightly or monthly.

Payday Super comes into effect from 1 July 2026.  

Key dates

Until 30 June 2026

  • Super can be paid weekly, monthly, or quarterly.
  • And the payment must be received by an employee's fund by the quarterly due date

From 1 July 2026

  • Super must be paid on each pay day
  • And the payment must reach an employee's super fund within 7 business days

  


Payday Super has five major areas of change 

Transfer money

When to pay super

From 1 July 2026, you must pay super at the same time as wages, whether that's weekly, fortnightly, or monthly. The option for quarterly super payments will be removed.

Calendar tick

7-day deadline

Contributions need to reach the employee’s fund within seven business days. For new hires or first-time payments to a super fund; the timeframe is 20 business days.

Money hand coins

Qualifying earnings

Qualifying Earnings (QE) is a new earnings definition employers must use to calculate super. Essentially, the day you run payroll becomes QE day, and super payments must be calculated based on QE. 

Learn more about Qualifying Earnings

magnifying glass icon

Single Touch Payroll reporting

Super must be reported every pay cycle, not quarterly. You’ll need to report earned super for that pay cycle, and total super liability, payments for the year to date.  

File text

Super Guarantee Statement and Charge changes

The penalty for late or missing super will align with the new payment frequency. Employers who don’t pay on time may face charges and non-compliance action.

After 30 June 2026, you won’t need to lodge an SGC Statement. Instead, you’ll have the option to submit a voluntary disclosure statement.

Read more about late or missed super payments

 

WATCH: In 8 minutes, Rest experts explain the new Payday Super legislation, from what’s changing to how it’s likely to impact employers.  

 

Prepare for Payday Super changes

Download Rest's Payday Super checklist

Before 1 July 2026 - How to prepare now

  • Check employee details: Double‑check you’ve got the right member numbers, TFNs and fund details set up in your payroll system to avoid delays.
  • Update onboarding: Capture Choice of Fund early for new hires to prevent bounce backs.
  • Trial cash flow: If you can, adopt a per-pay-cycle payment structure early, it can help you spot forecasting issues without added pressure from a 7-day deadline.
  • Train your team: Ensure payroll and finance staff understand the new rules and timelines, especially around qualifying earnings.
  • Review payroll systems: Ask your service provider if they’re ready for Payday Super. If you use a clearing house, like the ATO’s Small Business Clearing House tool, or fund portal, check if you need to move or update.
  • Pay super for the final quarters: For Jan to Mar quarter you’ll need to pay super by 28 April 2026, and make sure your final quarterly super payment is submitted by 28 July 2026. Keep in mind there’s no late payment offset for this quarter. 

From 1 July 2026 - Payday Super is live

    • Calculate super based on Qualifying Earnings.
    • Make sure super contributions are received by employees’ super funds within 7 business days after payday.
    • Report QE and SG liability through your STP‑enabled payroll software.
    • Check and confirm that your payments are on time, complete and correct to avoid the Super Guarantee Charge (SGC). 

    Money hand coins

    How Rest pay can help you meet your Payday Super requirements

    We offer a super contributions platform to all Rest default employers at no cost.

    Meet Rest Pay:

    • Payday Super ready
    • Easier compliance
    • Market-leading security
    • Helps process contributions faster
    • Easy to use interface

    Rest Pay^ is Payday Super ready and designed to save you time. 

    Learn more
    Phone green

    Here to help you manage your obligations

    We know that changes like this can feel overwhelming. If you have questions about Payday Super or need help preparing, we’re here for you. 

    Talk to us today

     

    Payday Super FAQs

     

    Do I need to change my payroll system?

    Some employers will need to update their systems to support more frequent payments. Check with your provider early to avoid compliance issues. If you’re feeling lost, consider if Rest Pay may better suit your business.

    How often will I need to pay super?

    You’ll need to pay super aligned with every pay cycle, such as weekly, fortnightly, or monthly, and the payment must reach your employees’ super funds within seven business days of payday. The current quarterly payments and due dates will no longer be allowed as the minimum standard. 

    What are Qualifying Earnings (QE)?

    Qualifying Earnings (QE) is the amount you pay an employee for their regular pay cycle. It’s still based on Ordinary Time Earnings and worked out on the day you run payroll, called QE day. 

    What happens if I miss a payment?

    You may incur the Super Guarantee Charge and additional penalties.

    What happens to the ATO’s Small Business Clearing House?

    From 1 October 2025, new sign-ups will stop for ATO’s Small Business Clearing House, and it will close on 1 July 2026. Employers using it will need to find an alternative clearing house solution.

    When does Payday Super start?

    The new Payday Super rules apply from 1 July 2026.

    Why is Payday Super being introduced?

    Payday Super aims to improve retirement savings for employees and reduce instances of unpaid and underpaid super. More frequent payments means both employees, employers, and the ATO have better visibility over payments being made and allows for greater compounding returns over time.

     

     

    ^Rest Pay is the brand name for the clearing house solution provided by Wrkr Ltd (ABN 50 611 202 414) and ClickSuper Pty Ltd (ABN 48 122 693 985, AFSL 337805) trading as Wrkr PAY. The clearing house solution includes the Clearing House issued by ClickSuper Pty Ltd and the PDS is available here. You should consider the PDS before deciding whether to use or keep using the Clearing House. Wrkr Ltd and ClickSuper Pty Ltd are solely responsible for the clearing house solution.