In effect Applies from 1 July 2026 · Updated
Payday Super: super now has to be paid with wages
From 1 July 2026, employers have to pay super contributions at the same time as they pay wages, and the money has to reach the employee’s fund within 7 business days of payday. For a new employee’s first contribution the window is 20 business days. Payday Super legislation has passed and is in effect.
What changed
| Rule from 1 July 2026 | Timing |
|---|---|
| When super is paid | At the same time as wages, each payday |
| When it must reach the fund | Within 7 business days of payday |
| New employee’s first contribution | Within 20 business days of payday |
The minimum amount hasn’t changed with this reform: the super guarantee (SG) for 2026–27 is 12% of ordinary time earnings (OTE).
Checking your own super
Your payslip should show the super for each pay. You can compare it with your fund’s transactions, which should now show contributions soon after each payday. The super guarantee calculator shows the minimum for your pay.
Sources
- ATO: ATO calls on employers to prepare for Payday Super
- Fair Work Ombudsman: Payday Super – new rules starting 1 July 2026
Figures last checked against official sources: . General information, not financial or tax advice.
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