Superannuation payment due dates for Payday Super

From 1 July 2026, Payday Super introduces new rules that change how super payment due dates are calculated. While employers still pay the same amount of super, contributions must be made within shorter, clearly defined timeframes that align with when they pay salary and wages.

With new concepts like QE Day and 7-business-day deadlines included in this reform, it’s easy for the changes to feel confusing. When you combine that with tighter penalties and more frequent payments, it’s understandable that many are asking… “What does this actually mean for my payroll?”

Once you understand how the new timing rules work and the key terms to be across, preparing for Payday Super becomes much more manageable. 

Whether you’re preparing now or just starting to look ahead to 1 July 2026, this article will help you get ready for Payday Super without adding more admin to your payroll.

The current system and quarterly super payment due dates until 1 July 2026

For now, superannuation still works the way most employers are used to, but the end of the quarterly system is nearing.

Under the current rules, you’re required to pay Super Guarantee (SG) contributions at least four times a year, based on set quarterly due dates. As long as the correct payments reach employees’ super funds by these deadlines, you’re meeting your obligations.

However, it’s important to be aware that the 2025–2026 financial year is the last full year where quarterly super payments apply. From 1 July 2026, this model will be replaced by Payday Super where the timing rules will change significantly.

If a payment is late under the current system, the Super Guarantee Charge (SGC) may apply, which can be costly and time-consuming to resolve. Getting these final quarterly payments right now will help you transition cleanly into the new system.

Here are the quarterly super payment due dates for the 2025–2026 financial year.

Quarter	Period	Payment due date
1	1 July – 30 September 2025	28 October 2025
2	1 October – 31 December 2025	28 January 2026
3	1 January – 31 March 2026	28 April 2026
4	1 April – 30 June 2026	28 July 2026

Moving from quarterly payments to every pay cycle under Payday Super

From 1 July 2026, Payday Super replaces the quarterly payment model. Instead of paying super four times a year, employers will need to pay Super Guarantee (SG) contributions in line with each pay cycle.

This means that:

• If you pay your employees weekly, super will need to be paid weekly.
• If you pay your employees fortnightly, super needs to be paid fortnightly.
• If you pay your employees monthly, super needs to be paid monthly.

Each pay run becomes its own compliance event, with contributions required at the same time wages are paid.

This change is designed to bring super payments closer to payday, so employees’ contributions reach their super funds sooner and start working for them earlier. For employers, it means moving away from a small number of quarterly deadlines and towards more frequent, time-sensitive payments throughout the year.

This is a critical change to how payroll and super interact. With far less room for delay, having the right systems and processes in place is the key to managing compliance and avoiding unnecessary risk.

The reality is, more frequent super payments means less time to hold onto cash, so even a small delay in incoming payments from clients could disrupt your ability to pay wages and super on time. What’s more, late super contributions can lead to penalties and interest charges from the Australian Tax Office (ATO) under the new Draft Practical Compliance Guideline (PCG), which can cause even more financial stress. 

To see how your cash flow will be impacted, download our Payday Super Cash Flow Checklist or visit our Payday Super Cash Flow Calculator.

How super payment due dates are calculated under Payday Super

What is QE Day (Qualifying Earnings Day)?

To understand Payday Super timing, there’s one concept that matters more than any other… QE Day.

QE Day, or Qualifying Earnings Day, is the day you pay qualifying earnings to, or for, an employee. In most cases, this will be the day wages are paid.

What is QE?

QE includes ordinary time earnings (OTE), salary sacrificed super contributions and other amounts which are currently included in an employee’s salary or wages. Specifically, QE includes: (1) OTE, (2) salary-sacrificed OTE reductions and (3) certain payments to contractors, office holders, directors, MPs and specialised workers under s12 of the SGA Act.

Under Payday Super, QE Day is the moment your super obligation is triggered. Once wages are paid, the clock starts on when the associated super contribution needs to be received by the employee’s fund. You can no longer wait until the end of the month or the end of the quarter. Under the new rules, each pay run creates its own deadline.

Understanding when your QE Days occur is the first step to managing compliance under the new system.

The 7-business-day deadline explained

Under Payday Super, super contributions need to be received by the employee’s super fund within 7 business days after QE Day.

A key point to be aware of is that it’s not enough to simply send the payment within that window. The contribution must arrive at the employee’s super fund within 7 business days to be considered “on time”.

This is where processing times start to matter much more. Clearing houses and payment rails can take time to move money between systems, and under Payday Super there’s far less margin for delay.

If you run weekly payroll, this 7-business-day turnaround becomes a regular, ongoing compliance requirement.

Note: A business day excludes weekends and any full-day public holiday in any Australian state or territory.

The closure of the Small Business Superannuation Clearing House (SBSCH)

Under Payday Super, meeting super payment due dates depends heavily on how quickly contributions reach employees’ super funds. With much tighter timeframes, the systems you use to pay super become critical.

If you currently rely on the ATO’s free Small Business Superannuation Clearing House (SBSCH), it’s important to plan ahead. Importantly, the service will be:

• Closed to new users from 1 October 2025, and
• Shut down completely from 1 July 2026

SBSCH was built for a quarterly payment environment and wasn’t designed to support the volume, frequency and speed required under Payday Super. As a result, employers will need to move to a commercial, SuperStream-compliant payroll or super solution (like Employment Hero’s HeroClear) before the transition date. 

Under Payday Super, employers remain responsible for ensuring super contributions are received by the employee’s fund on time, even when a clearing house or third-party provider is used. Making the switch early can help reduce disruption and support consistent, on-time payments as due dates tighten.

Stricter penalties and daily-compounding charges

Payday Super also brings a sharper enforcement framework. This means that if a super contribution isn’t received by the fund by the required due date, the employer may become liable for the Super Guarantee Charge (SGC). 

Under the new rules:

• Notional earnings accrue and compound daily during the late period, until the shortfall is resolved or assessed.
• The longer a payment remains unpaid, the more quickly the cost can increase.

With shorter deadlines and more frequent payment events, late payments can add up much faster than under the quarterly system. This makes accurate timing and reliable automation more important than ever.

A limited extension for new employees

There is an important exception under Payday Super designed to support employee onboarding.

For a new employee, the first super contribution relating to their first QE Day is generally due within 20 business days, rather than the standard 7. This provides additional time to:

• complete fund choice or stapling checks
• finalise employee details
• set up contributions correctly from the start

After this initial contribution, super payments for that employee fall back into the standard Payday Super timing rules, aligned to each pay cycle.

What happens if you miss a deadline?

If a super contribution isn’t paid on time, under the rules or under Payday Super, the employer may become liable for the Super Guarantee Charge (SGC).

The SGC can include:

• The SG shortfall: the super that should have been paid
• Notional earnings: which, under Payday Super, accrue and compound daily during the late period
• An administrative uplift and, in some cases, choice loading

One important change to be aware of:

• Under the current system, SGC is generally not tax-deductible.
• From 1 July 2026, under Payday Super, the SG charge becomes deductible, but late payment penalties and interest are not.

With shorter deadlines and more frequent payment events, the cost of late payments can escalate more quickly. The simplest way to avoid this risk is to make sure that super is paid accurately and on time, every pay run.

Preparing your business for the change

Moving from quarterly payments to pay-cycle-aligned super is a big operational change, especially for businesses running weekly or fortnightly payroll.

What worked under the quarterly system most likely won’t scale under Payday Super. Manual processes, spreadsheets and slow clearing arrangements increase the risk of delays and errors when deadlines tighten.

Practical steps you can take now:

• Map your payroll cycle so you clearly understand when QE Days occur
• Reduce manual handling, by using payroll software that calculates and processes super automatically as part of each pay run
• Review your super processing setup, including whether your provider can reliably meet 7-business-day fund-receipt timeframes

Treat this transition period as an opportunity to simplify and modernise your payroll processes so you’re ready well before Payday Super becomes mandatory.

Automate Payday Super with Employment Hero’s HeroClear

Payday Super requires super to move at the same pace as payroll. HeroClear is designed to make that possible, helping employers meet payment due dates under Payday Super.

HeroClear sits natively in Employment Hero Payroll, so super is calculated, submitted and paid as part of the same workflow you use to pay wages. This takes away multiple systems with no separate clearing house logins, no manual uploads and no disconnected payment steps.

With HeroClear, you’ll have access to: 

• Digital employee onboarding with built-in validation, helping prevent incorrect fund or member details before payroll runs
• Automatic super calculation and submission every pay run, aligned to your payroll cycle
• Single-payment processing, even when employees have different super funds
• Real-time visibility into which contributions are confirmed, pending or need attention
• SuperStream-compliant processing, designed to support the tighter timing requirements of Payday Super

As super payments move to a 7-business-day window after each pay run, this level of automation and visibility becomes compliance critical. HeroClear reduces manual handling, minimises errors and helps lower the risk of late or returned contributions as payment frequency increases.

You don’t need to wait until 2026 to modernise how you manage super. Setting up now means fewer operational changes later and a smoother, more confident transition to Payday Super.

Explore the Employment Hero Payday Super Hub to see how HeroClear supports Payday Super, end to end.

Keen to learn more about the broader changes and get ready? Download our Payday Super Factsheet and our Payday Super Checklist.

The information in this article is current as at 19 December 2025, and has been prepared by Employment Hero Pty Ltd (ABN 11 160 047 709) and its related bodies corporate (Employment Hero). The views expressed in this article are general information only, are provided in good faith to assist employers and their employees, and should not be relied on as professional advice. Some information is based on data supplied by third parties. While such data is believed to be accurate, it has not been independently verified and no warranties are given that it is complete, accurate, up to date or fit for the purpose for which it is required. Employment Hero does not accept responsibility for any inaccuracy in such data and is not liable for any loss or damages arising directly or indirectly as a result of reliance on, use of or inability to use any information provided in this article. You should undertake your own research and seek professional advice before making any decisions or relying on the information in this article.