Payday Super is live: what employers need to do before 28 July
Payday Super went live on 1 July 2026. If you employ staff, you’re already operating under the new rules whether your payroll is set up for them or not — and you have one hard deadline coming up fast.
28 July 2026: the final quarterly super payment
The quarter ended 30 June 2026 is the last period under the old rules. You need to calculate super on your employees’ ordinary time earnings for that quarter and pay the full amount into the correct funds by 28 July 2026. That’s 13 days away.
Miss that date and it’s worse than a standard late payment. A Super Guarantee Charge (SGC) statement is required, the SGC itself applies, and the late payment offset is not available for this final quarterly contribution. That offset has always softened the blow of missing a super deadline; it won’t apply here.
One practical detail worth understanding: any contributions received into an employee’s fund on or before 28 July get applied to the June quarter first. Once that obligation is cleared, whatever’s left counts toward Payday Super. If your timing puts two payments close together, that sequencing matters. Pay the correct amount for both quarters and it’s a non-issue, but if you’re cutting it close, know the order things get applied.
What the seven-day rule actually means
From 1 July, super guarantee payments need to arrive in your employees’ super accounts within seven business days of each payday. Not seven days from the end of the quarter. After each pay run.
The calculation base changes too. Payday Super uses “qualifying earnings” rather than “ordinary time earnings.” For most full-time employees on salary the difference is minor. For staff with irregular hours, overtime, or salary sacrifice arrangements, it matters. If you’re not sure which earnings apply to specific employees, that’s worth a conversation with your accountant before your next pay run.
Check your payroll software before the next run
Xero, MYOB, and KeyPay have all released Payday Super updates, but the setup isn’t automatic. Before your next payroll:
- Confirm pay runs are configured to trigger a super payment on or around each payday
- Check that contribution amounts are calculating on qualifying earnings, not just base salary
- Verify your clearing house will actually clear within seven business days — not just receive the payment
That last point catches a lot of employers. Some businesses using the ATO’s Small Business Super Clearing House are finding it can’t reliably meet the seven-day window depending on payment schedules. A private clearing house may be the more reliable option. Worth checking before a deadline bites.
What to do before 28 July
- Calculate June quarter super and confirm the amount is correct before payment
- Send it early enough that it lands in employee funds by 28 July — clearing houses typically take 2–3 business days to process, so sending on the 26th or 27th is too late
- Review your payroll software settings for Payday Super from 1 July onwards
- Flag any employees with complex arrangements — new hires, casuals, high earners, salary sacrifice — and confirm how their qualifying earnings are being calculated
The deadline is in 13 days
If your June quarter super isn’t sorted, or your payroll software isn’t set up for the weekly cadence of Payday Super, this week is the time to deal with it.
Get in touch with Outback Accounting before the 28 July deadline. We can check your super position, confirm your payroll setup, and make sure you’re not walking into an SGC liability on the first compliance test of the new rules.
