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When Payday Super starts on 1 July 2026, employers must pay the employees’ super to super funds at the same time as payday (QE day) or ensure that super is received by super funds with 7 business days following QE day.
However, there are some exceptions to the 7-day deadline. Read on to learn about these exceptions.
- Super must be paid within 7 business days. A business day is any day other than a Saturday, a Sunday or a public holiday. This means that although there is a 7-day deadline to ensure that super reaches the super funds, weekends and public holidays are not included in the 7-day count.
- First contribution for a new employee or super funds: if a pay event includes a new employee or an employee has a new super fund, the deadline for super payments is extended to 20 business days, following payday.
- Out-of-cycle payments: if a payment is made to an employee that is out of cycle e.g. a bonus, the SG contribution must be received by the super funds with 7 business days after the next payment of qualifying earnings to the employee that is not out of cycle i.e. the next regular payday.
- Exceptional circumstances: if there is a natural disaster or the like that affects a number of businesses in an area e.g. a flood, the ATO will issue an exceptional circumstance determination. In such a case, if a business is covered by the determination, SG contributions must be received by super funds before the later of 20 business days after the current QE day (payday) or 20 business days after the day that the determination is made.
- Extension of one due date overlaps the next due date: From the ATO – Sometimes you may have an extended due date to make contributions for one QE day (first QE day) but the due date for the next QE day is before the extended due date for the first QE day. QE day is the day you pay your employees (payday). In this situation, the due date for the second QE day is the same as the extended due date for the first QE day.
Read more on the ATO website here.
