Payday super from 1 July 2026: what changed for employees

From 1 July 2026, employers have to pay super at the same time as wages. Before then, most paid it quarterly, up to 28 days after the quarter ended. The super guarantee rate stays at 12%. This guide explains what changed, what it means for an employee, and how to check the money is arriving.

What changed on 1 July 2026

• Super must reach your fund within 7 business days after each payday. There are some exceptions, such as for a new employee's first contributions.
• The 12% is worked out on qualifying earnings. This combines ordinary time earnings with some other payments. It includes all commissions and amounts you salary sacrifice.
• If super arrives late, the ATO assesses the employer for the super guarantee charge, which includes interest and an extra administrative amount. Penalties of 25% or 50% of the unpaid charge can apply.

What it looks like on a payslip

On a $90,000 salary paid fortnightly, the super guarantee is $10,800 a year, or $415 a pay. Under the old rules that might have reached the fund in four lumps, months after it was earned. Now about $415 should arrive within 7 business days of each payday.

How to check your super is arriving

• Compare the super shown on each payslip with the contributions in your fund's app or statement.
• Check the contributions in ATO online services through myGov, which shows what funds have reported.
• If contributions are missing or late, raise it with the employer first. The ATO accepts reports of unpaid super from employees.

Salary sacrifice still counts

Amounts you salary sacrifice are part of qualifying earnings. So an employer can't reduce the 12% because some of your pay goes into super as salary sacrifice. Both the 12% and your salary sacrifice count toward the $32,500 concessional cap for 2026–27. How salary sacrifice affects tax is covered in salary sacrifice into super, and using unused cap from earlier years in carry-forward super contributions.

What didn't change

• The super guarantee rate is still 12%.
• Contributions tax in the fund is still 15%, or 30% above the Division 293 threshold.
• Super still can't generally be reached until preservation age, which is 60.

Assumptions behind the numbers

• Rules are from the ATO's Payday Super guidance, checked in October 2026.
• The example is a $90,000 salary paid in 26 fortnightly pays, all of it qualifying earnings.
• The returns comparison assumes a 7% annual return. Quarterly payments arrive on average about 74 days after the work is done (half a quarter plus 28 days), and payday payments about 14 days after (half a fortnight plus 7 days). The difference is about 60 days.
• Amounts are rounded to the nearest dollar.