Superannuation
Payday Super: What Changed on 1 July 2026
Short answer
From 1 July 2026, Payday Super requires employers to send Super Guarantee contributions with wages, and the money must reach the employee's fund within 7 business days of payday. That replaces the old quarterly deadline. The maximum contribution base also became annual, at $270,830 for 2026-27, instead of a quarterly figure.
What actually changed
Before 1 July 2026, employers could hold your super and pay it as late as 28 days after the end of each quarter. Under Payday Super, the Super Guarantee must now be paid with each pay run, and the money must reach your fund within 7 business days of payday. Your payslip should show the contribution for that pay period.
Why it matters for you
Your super lands in your fund sooner, so it starts earning investment returns earlier - a meaningful difference compounded over a working life. It is also much easier to spot unpaid super: if contributions are not appearing in your fund shortly after each payday, something is wrong. Check your fund's transaction history against your payslips.
The annual maximum contribution base
The maximum contribution base - the earnings level above which an employer is not required to pay SG - is now an annual figure: $270,830 for 2026-27. Employers no longer apply it quarter by quarter.
What employers need to do
Employers need payroll processes that remit SG every pay cycle, monitor that contributions reach funds within 7 business days, and show period contributions on payslips. Missing the deadline exposes the employer to the Super Guarantee charge.
Frequently asked questions
When did Payday Super start?+
1 July 2026. It applies to qualifying earnings paid from that date.
How quickly must super reach my fund?+
Within 7 business days of payday for most contributions.
Is the SG rate changing too?+
No. The Super Guarantee remains at its legislated 12% of ordinary time earnings.
What if my employer still pays quarterly?+
Contributions for earnings paid from 1 July 2026 that arrive late can trigger the Super Guarantee charge. Check your fund's transaction history and raise it with your employer, or report it to the ATO.
Sources & methodology
- ATO - Personal income tax: new tax cuts (15% rate from 1 July 2026)
- Income Tax Rates Act 1986 (legislation.gov.au)
- ATO - Study and training loan repayment thresholds and rates
- ATO - Super guarantee
- ATO - Contribution caps
- ATO - Payday Super and the annual maximum contribution base
- ATO - Medicare levy
- ATO - Medicare levy surcharge income thresholds and rates
- Fair Work Ombudsman - Pay slips
- How we calculate these estimates
Last updated 13 August 2026. Figures use the 2026-27 financial year.
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