Small business guide
Payday Super: what employers need to know (from 1 July 2026)
What changed
| Before 1 July 2026 | From 1 July 2026 | |
|---|---|---|
| How often | Quarterly | Every payday1 |
| Deadline | 28 days after the quarter | In the fund within 7 business days of payday1 |
| Rate | 12% | 12% of qualifying earnings1 |
| ATO clearing house | Available to small business | Closed: no longer accessible1 |
Good to know: There are exceptions to the 7-day rule, for example for a new employee1. Check the ATO page or ask your bookkeeper which apply to you.
Want payroll and super handled?
A bookkeeper or BAS agent can set up Payday Super in your payroll and run it each pay. Hear from up to three near you. Free, no obligation.
What counts as qualifying earnings
Super is now worked out on qualifying earnings, which includes ordinary time earnings, commissions and salary sacrificed amounts, among others. Both your qualifying earnings and your super liability are reported through Single Touch Payroll1.
The Small Business Superannuation Clearing House has closed
The ATO's free clearing house closed to new users on 1 October 2025, and existing users could use it only until 30 June 2026. It is no longer accessible1. If you relied on it, super now needs to be paid another way, such as through your payroll software or a commercial clearing house.
A checklist for employers
- Check that your payroll software pays super with each pay run.
- Make sure every employee's fund details are current, so payments do not bounce.
- Allow for the money arriving at the fund, not just leaving your account, within 7 business days1.
- Budget for super going out every payday instead of in one quarterly amount.
- If anything is unclear, ask your bookkeeper or BAS agent to check your set-up.
Who can help
Questions people ask
When does Payday Super start?
It started on 1 July 20261.
How long do I have to pay super under Payday Super?
The contribution must be received by the employee's super fund within 7 business days of payday, with some exceptions such as new employees1.
What is the super guarantee rate?
12% of qualifying earnings1.
Can I still use the Small Business Superannuation Clearing House?
No. It closed to new users on 1 October 2025 and is no longer accessible after 30 June 20261.
Talk it through with a professional
Tell us once and hear from up to three bookkeepers who cover your postcode. Free, no obligation, and FIZO never recommends one over another.
Sources
FIZO is a directory, not a tax or legal adviser. Rules and thresholds change: check the source, or ask a registered professional about your own business.