Namich Logo

Logo2







PayDay Superannuation Reporting ATO Details


PayDay Super Commences 1 July 2026
Payday Super is a change to how you calculate and when you pay your employees' super guarantee. From 1 July 2026 you must pay employees their super guarantee on payday, at the same time as their salary and wages.

Super guarantee is:

  • Included Super Fund Lookup feature calculated as 12% of an employee's qualifying earnings (QE), which is a new term that brings together ordinary time earnings (OTE) and other payments
  • paid to an employees' super fund on payday and received by the super fund within 7 business days (unless an extended timeframe applies, such as for new employees).


More more information, visit these ATO resources:

Fact Sheet - what is PayDay Super
Fact Sheet - what are Qualifying Earnings
Fact Sheet - SBSCH is closing 30 June 2026
PayDay Super Checklist for Employers About PayDay Super
PayDay Super Resources

SBR logo

Privacy Policy Upgrade Policy Mailing List FAQ Client Log In Contact Us About us