Payday super: what changes for employees
From 1 July 2026, your employer must pay super with each pay, and it has to reach your fund within 7 business days. Here is what changed, what it means on a high salary, and how to check it is arriving.
Published 24 Oct 2026
- 2026-27 tax year
- Rates verified against the ATO on
- Sources · How we check · How we check
| What | To 30 June 2026 | From 1 July 2026 |
|---|---|---|
| When your employer pays | Quarterly: due 28 October, 28 January, 28 April and 28 July (next business day if a weekend or public holiday) | Each payday: the contribution must reach your fund within 7 business days |
| Earnings super is paid on | Ordinary time earnings, including salary sacrificed amounts | Qualifying earnings: ordinary time earnings plus a few extra items, such as commission for work done entirely outside ordinary hours. Salary sacrificed amounts still count |
| Most SG one employer must pay on | $62,500 of earnings a quarter | $270,830 of qualifying earnings a year from that employer |
| New job or new fund | Same quarterly deadline | First contribution due within 20 business days of payday |
| Bonus or other out-of-cycle pay | Same quarterly deadline | Due 7 business days after your next regular payday |
| If your employer pays late | Employer lodged a statement | The ATO assesses the super guarantee charge |
The old quarterly rules cover earnings paid up to 30 June 2026: the last quarterly due date was 28 July 2026.
What it means on a high salary
The maximum contribution base is now $270,830 a year, applied to the qualifying earnings each employer pays you. Once your earnings from an employer pass it, that employer's compulsory super stops for the rest of the year. On $400,000 paid fortnightly, you reach the base in pay 18 of 26, and the SG for the year is $32,499.60. Work out when yours stops.
Salary sacrificed amounts are included in the earnings your employer works out super on, as they were before, so sacrificing does not reduce the SG your employer must pay. SG plus salary sacrifice still has to fit within the $32,500 concessional cap, or use carry-forward cap if your balance allows.
How to check your super is arriving
- Log in to myGov and open ATO online services. Select Super, then Information, then Employer contributions to see employer contributions for a chosen year; select Transactions to see each one.
- Or check your fund's app or statement, which updates as soon as the fund receives the money. The ATO view can lag, because funds report to the ATO after payments arrive.
- Match payments to your pay dates: each one should arrive within 7 business days, or 20 business days for the first contribution in a new job or to a new fund.
- If something is missing, ask your employer first. If it is still not fixed, report it with the ATO's unpaid super tool.
How we keep this right
Every rule here is taken from the ATO pages below, which are written mostly for employers. Figures come from the same rates file our calculators use.
Questions
Does payday super change how often I am paid?
No. Your pay cycle is set by your contract, award or agreement. Payday super changes when super is paid, not how often wages are paid.
My bonus was paid separately. When is the super on it due?
If a bonus, commission or other out-of-cycle payment counts as qualifying earnings, the super on it is due within 7 business days of your next regular payday. A bonus only attracts SG while your qualifying earnings from that employer are under the $270,830 base. See what a bonus nets.
I have two jobs. Is the $270,830 base shared?
No. It applies to the qualifying earnings each employer pays you, so each employer pays SG up to the base. Your concessional cap of $32,500 is shared across all your contributions, so two employers can push you over it.