Starting 1 July 2026, the Superannuation Guarantee (SG) must be paid at the same time as wages — on each payday, not quarterly. This is the biggest change to super compliance in decades, and it affects every Australian employer.
Currently, employers can pay super quarterly (by the 28th of the month following each quarter). Under Payday Super, if you pay wages weekly, super must also be paid weekly. If you pay fortnightly, super goes fortnightly. The ATO will have real-time visibility of super payments, and penalties for late payment will apply per pay cycle rather than per quarter.
The SG rate for 2026-27 is 12% of ordinary time earnings. This applies from the first dollar — there is no minimum earnings threshold.
To prepare: check that your payroll software supports payday super (most major providers — Xero, MYOB, QuickBooks — have announced updates). Review your cash flow — you'll no longer have the benefit of holding super for up to three months. If you currently batch-pay super quarterly, the shift to each pay cycle will change your cash flow pattern. Set up SuperStream-compliant payment through your payroll system or a clearing house.