Australia: Payday Super (1 July 2026): Superannuation Must Be Paid Per Payday

From 1 July 2026, Australia shifts from quarterly to payday super. SG contributions must reach the super fund within 7 business days of payday. SG rate remains 12%. Maximum Contribution Base moves to annual (AUD 250,000 for 2026-27). Qualifying Earnings (QE) replaces OTE. SuperStream 3.0 launches and the ATO SBSCH closes 30 June 2026.

Effective Date

• 1 July 2026

Published

• Treasury Laws Amendment (Payday Superannuation) Act 2025; SGC Amendment Act 2025
• Payday Super Regulations 2026; ATO PCG 2026/1

Key Points

• SG contributions must be received by super fund within 7 business days of payday.
• SG rate unchanged at 12%.
• QE replaces OTE — broader base; new QE component reporting required.
• MCB shifts from quarterly to annual — AUD 250,000 for 2026-27.
• SuperStream 3.0 and Member Verification Request (MVR) go live 1 July 2026.

Payroll action

• Assess payroll system readiness for per-payday super remittance — major frequency change.
• Update super calculation to Qualifying Earnings (QE) not just Ordinary Time Earnings (OTE).
• Update annual maximum contribution base to AUD 250,000/year.
• Reconfigure payroll cash flow — super is now a concurrent cost, not quarterly.
• Monitor ATO payday super tracker for final regulatory guidance.
• Update SGC shortfall reporting processes.

Australian Taxation Office