Key Information & Sources

A quick factual summary and the official links to the ATO and Fair Work Ombudsman for Payday Super guidance.

How to use

• Link to these sources in articles, newsletters, or comments for official reference.

• If you quote timing rules, keep them aligned to the official pages.

• For readers who want next steps, direct them to the ATO checklist.

What is Payday Super?

From 1 July 2026, employers will need to pay Super Guarantee (SG) contributions at the same time as they pay salary or wages, rather than quarterly.

Timing rule (general)

Under the new rules, super contributions generally need to reach the employee’s nominated fund within 7 business days of payday.

Important exception (new employees)

The first super contribution for a new employee generally needs to be made within 20 business days of the salary or wages being paid.

Who is responsible for implementation?

The Australian Taxation Office (ATO) is responsible for implementing the new rules and provides employer readiness resources.