Content updated 2 October 2026
Originally published 9 August 2023 · About Bradley Stewart
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Employer super needs attention with each pay run. This guide replaces the quarterly-payment wording in our original article and outlines the checks relevant to Australian employers in 2026–27.
What changed from 1 July 2026?
Payday Super applies from 1 July 2026. Super guarantee is calculated at 12% of qualifying earnings and paid with salary and wages. Contributions generally need to reach the employee’s fund, with the information needed to allocate them, within 7 business days after payday. Exceptions can apply; sending a payment to a clearing house is not the same as fund receipt. See the ATO’s Payday Super overview.
Check that your payroll system supports qualifying earnings and the relevant Single Touch Payroll reporting. The ATO’s employer super guidance links to payment deadlines, changeover rules and missed-payment requirements.
Which workers need super?
Generally, eligible employees aged 18 or older qualify regardless of their weekly hours or how little they earn. Employees under 18 generally need to work more than 30 hours in a week. Domestic or private workers have their own hours rule. Some contractors paid mainly for their labour also qualify, even when they quote an ABN. Check the ATO’s eligibility guidance rather than relying on a job title or invoice.
A checklist for each pay run
- Check worker eligibility, the earnings used and the applicable contribution requirements.
- Confirm fund details and the correct payment method.
- Allow for processing time and monitor failed or returned payments.
- Reconcile payroll liabilities to contributions received and keep supporting records.
- Escalate missing or late contributions promptly; paying later does not automatically resolve reporting or charge obligations.
A simple calculation example
For illustration, if an eligible employee has $1,000 of qualifying earnings and the standard 12% minimum applies, the contribution is $120. This example assumes no special exemption or contribution-base issue. The calculation and the fund-receipt deadline are separate checks.
What should you bring to a payroll review?
Prepare payroll reports, employee and relevant contractor details, contribution records, clearing-house reports and any rejected-payment notices. Tell us about unresolved periods so we can identify the work required. Discuss payroll and reconciliation support through our bookkeeping services, or contact our Perth team.
General information, current at the update date. Requirements depend on the worker, payment and circumstances.
