Payday Super Employer Guide 2026
CHAMBER NT BUSINESS NEWS
29 June 2026
The Superannuation Guarantee (SG) is Australia’s mandatory retirement savings system. As an employer, you must make regular contributions to a complying superannuation fund for each eligible employee. These contributions help staff build their retirement savings and are a legal obligation you must meet each pay cycle.
This guide explains Payday Super - the reform that requires you to pay each employee’s SG contribution at the same time you pay their salary or wages. From 1 July 2026, you must make eligible contributions so the employee’s fund receives them within seven business days after payday (with limited exceptions, for example, new employees). The change affects payment frequency, not how SG is calculated, but it brings a number of practical and operational implications you need to manage.
The guide is written for busy employers and payroll teams, not tax specialists. Use this guide as a practical starting point for compliance. This Employer Guide covers:
- who counts as an employee for SG purposes
- what counts as qualifying earnings (QE) and how SG is calculated
- the new seven business-day on-time payment requirement and allowable longer periods
- the revamped penalty and compliance framework (including notional earnings, administrative uplift and choice loading)
- transitional rules and key dates, and
- practical steps - systems, onboarding, payroll, reconciliation and supplier checks - to get ready.
PAYDAY SUPER EMPLOYER GUIDE 2026 - DOWNLOAD HERE »
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