Final Reminder - Payday Super is Almost Here

CHAMBER NT BUSINESS NEWS

22 June 2026

 

Payday Super commences on 1 July 2026.

From this date, superannuation obligations change fundamentally. Super can no longer be paid quarterly, it must be paid at the same time as wages.

At this stage, all employers should already be fully prepared.

Failure to comply may result in immediate exposure to Super Guarantee Charge (SGC), penalties, and ATO enforcement action.

 

What's Changing:

1. Super must be paid on payday 

From 1 July 2026, employers must pay Superannuation Guarantee (SG) contributions each payday, instead of quarterly.  

2. Contributions must reach the fund quickly 

  • Contributions must be received by the employee’s super fund within 7 business days of payday.  
  •  There are limited exceptions - e.g., the first payment for a new employee may be paid within 20 business days.  

3. New concept: Qualifying Earnings (QE) 
Super Guarantee (SG) will be calculated on qualifying earnings, a new definition combining ordinary time earnings with some additional payments. This may expand what super is payable on.  

4. Faster and stricter compliance 

  • The ATO will match Single Touch Payroll (STP) data with super fund reporting for earlier detection of unpaid super.  
  • A revised Super Guarantee Charge (SGC) framework means late or missed payments may trigger SGC faster and with higher cost consequences.  

What Must Be in Place Now
Employers should already have:

Payroll systems configured for Payday Super

  •  Capability to calculate and process SG every pay run
  •  Accurate handling of qualifying earnings (QE)
  •  All system updates and upgrades completed

Super payment processes aligned to deadlines

  •  Clearing house and payment processes capable of meeting 7-day fund receipt requirements
  •  Payroll cut-off times adjusted to ensure compliance

Cash flow adjusted

  • Financial capacity to meet super obligations every pay cycle
  • No reliance on quarterly accumulation

Testing completed

  • End-to-end payroll and super processing tested and verified
  • Employee data, super funds, and calculations confirmed as accurate

Advisers and providers engaged

  • Payroll providers, accountants, and advisers have confirmed readiness
  • Any identified gaps have been resolved

 

Compliance Risk

Employers who are not ready face:

  • Immediate SGC exposure for late payments
  • Increased financial penalties
  • ATO scrutiny and enforcement activity
  • Administrative disruption to payroll operations

 If your business cannot meet these requirements from 1 July 2026, urgent action is required now. Delays in preparation will not mitigate compliance obligations.

 

ATO Support and Resources 

The ATO provides: 

 

Support

The Chamber Workplace Relations team is available to assist members with final compliance checks and guidance by calling the Business Advice Hotline on 8982 8102