Guides and glossary

Guides

• Payday Super in 60 secondsThree steps and a before-and-after timeline.
• Does Payday Super apply to me?Five yes/no questions.
• Worked examplesWeekly, fortnightly and monthly due dates.
• FAQQualifying earnings, deadlines, late super, tax and directors.
• Payday Super late payment checkerCheck each payday's super due date (7 business days) under Payday Super from 1 July 2026, and estimate the new super guarantee charge for late or missed super.

Glossary

SG (super guarantee)

The minimum super an employer must pay for an eligible employee. From 1 July 2026 it is 12% of qualifying earnings. ATO source

OTE (ordinary time earnings)

Pay for ordinary hours of work, including certain paid leave, allowances, bonuses and lump sums. Before 1 July 2026, SG was 12% of OTE. ATO source

Qualifying earnings (QE)

From 1 July 2026, SG is worked out on qualifying earnings: OTE, all commissions, and salary sacrificed to super that would otherwise have been qualifying earnings. Salary sacrificed to other benefits is not included. ATO source

QE day

The day you pay qualifying earnings to an employee: in other words, payday. Each QE day has its own due date. ATO source

Clearing house

A service that takes one payment from you and passes it on to each employee's fund. Under Payday Super, the due date is about when the fund receives the money, so allow for the clearing house's processing time. The ATO's Small Business Superannuation Clearing House closed on 1 July 2026. ATO source

SGC (super guarantee charge)

What the ATO assesses when super is late or short for a payday: the final shortfall, notional earnings, an administrative uplift and any choice loading. ATO source