How Payday Super works
Payday Super is a change to how you pay your employees’ super guarantee.
From 1 July 2026 you must:
- pay employees their super guarantee for each payday (instead of quarterly)
- calculate super based on an employee’s qualifying earnings, which is a new term that brings together ordinary time earnings and other payments.
Payday Super does not change:
- who you have to pay super for (you continue to pay super for eligible employees, including independent contractors paid mainly for their labour)
- the percentage you use to calculate super guarantee contributions (still 12%)
- the systems and platforms you use to make super guarantee contributions (except for the Small Business Super Clearing House, which has now closed).
For further information, click on the link below
https://www.ato.gov.au/businesses-and-organisations/super-for-employers/about-payday-super