Payday Super is now law. Since 1 July 2026, employers must pay super at the same time as wages, not once a quarter. Three months in, many businesses in Mandurah and across WA are still catching up. This guide explains what changed and what you need to do.
What is Payday Super?
Payday Super is the new way employers pay the super guarantee. Before 1 July 2026, you could pay super quarterly. Now, however, super is due every time you pay your staff.
The ATO says super contributions must be received by your employee’s super fund within 7 business days after payday. “Received” is the key word. In other words, the money has to land in the fund, not just leave your bank account.
The super guarantee rate stays at 12%. However, it is now worked out on “qualifying earnings”. For example, this includes ordinary time earnings, commissions and salary sacrificed super.
What changed on 1 July 2026?
Here are the main changes for business owners:
- Super is paid every pay run. Weekly, fortnightly or monthly, super follows your pay cycle.
- The 7 business day deadline applies. Funds must receive the money within 7 business days of payday.
- The Business Superannuation Clearing House has closed. It closed permanently on 1 July 2026. As a result, you now need another way to pay, such as through Xero, MYOB or a commercial clearing house.
- Late payments cost more. The ATO now assesses the super guarantee charge for you. In addition, interest compounds daily and an admin amount is added.
Are there any longer deadlines?
Yes, in a few cases. The ATO allows 20 business days for:
- the first super payment for a new employee
- the first payment to a new super fund for an existing employee
- payments after you rehire someone.
Also, for one-off pays outside your normal cycle, super is due 7 business days after your next regular payday.
Common Payday Super mistakes
A few problems can easily trip up businesses.
Clearing house delays
Payroll software and clearing houses take time to process. If your clearing house needs 3 or 4 days, you really only have a few days to act. Therefore, pay super on payday where you can.
Wrong or old fund details
If a fund rejects a payment, the clock doesn’t stop. There is no extra time. For this reason, check every employee’s fund details and USI now.
Cash flow surprises
Paying super every pay run changes your cash flow. You no longer hold super for up to three months. Consequently, some businesses need to adjust their budgets.
What about the first year?
The ATO has said it will focus on employers who are not trying to comply. For the first year (1 July 2026 to 30 June 2027), it groups employers into low, medium and high risk.
If you pay in full, on time and to the right fund, you are low risk. If you fall behind but catch up within 28 days after the end of the quarter, you are medium risk. However, employers who leave super unpaid beyond that are high risk and will get the most attention.
In short, mistakes happen, but fix them quickly.
A simple Payday Super checklist for WA employers
Use this list to check your business is on track:
- Confirm your payroll software, such as Xero or MYOB, is set up to pay super each pay run.
- Check every employee’s super fund details are correct.
- Find out how long your clearing house takes to process payments.
- Pay super on the same day as wages where possible.
- Set aside cash for super each pay run.
- Check fund confirmations, and follow up any rejected payments straight away.
For other key dates this month, see our October newsletter.
How BookkeepersNet can help
BookkeepersNet is a registered BAS agent based in Mandurah. We look after payroll, super and BAS for businesses, medical practices, trades, hospitality and not-for-profits across Perth and WA.
For example, we can set up Payday Super in Xero or MYOB, check your employee fund details and run your pay runs for you. That way, super gets paid on time, every time you pay your staff.
Need help with Payday Super? Contact BookkeepersNet today for a chat about your payroll and BAS.
Source: Australian Taxation Office guidance on super for employers and payment deadlines, checked October 2026.
Disclaimer: This article is general information only. It does not take your personal circumstances into account and is not advice. Instead, please contact us or a registered professional before acting on it.
BookkeepersNet, Registered BAS Agent No. 26213046.