Payday Super Checker60-second explainer
Payday Super in 60 seconds
From 1 July 2026, super is tied to each payday instead of each quarter. Here is the whole change in three steps.
Three things to know
Every payday starts a clock
The day you pay qualifying earnings is the QE day. The super for that pay is due from that day.
The fund must receive it within 7 business days
Count 7 business days after payday. Weekends and public holidays for a whole state or territory are skipped. It is the date the fund receives the money, not the date you send it.
Late means the ATO can assess a charge
If super is late, the ATO works out a super guarantee charge for that payday: the unpaid super, notional earnings, an administrative uplift and any choice loading. You no longer lodge a statement; the ATO sends a notice of assessment.
Before and after 1 July 2026
Before 1 July 2026 (quarterly)
Super for a whole quarter was due 28 days after the quarter ended. Example: July–September pay was due by 28 October.
From 1 July 2026 (each payday)
Super for each payday is due when the fund receives it within 7 business days. Example: payday 2 July 2026, due 13 July 2026.
- 2Pay
- 31
- 4–
- 5–
- 62
- 73
- 84
- 95
- 106
- 11–
- 12–
- 137
business day weekend or holiday due date