Payday Super Calculator (Australia)
From 1 July 2026, Australian employers must pay super at the same time as wages, with contributions reaching employees’ funds within 7 business days of each payday instead of quarterly. Estimate what your business will pay each pay cycle, and how the cashflow timing changes.
Per employee, per year. Ordinary hours only, not total wages.
From 1 July 2026, this must reach your employees’ funds within 7 business days of each payday (20 business days for new employees), instead of once a quarter.
Cashflow shift: under the old quarterly system, around $23,400 of super could sit in your account until each quarterly due date. From 1 July 2026 the same total is remitted every month and held for far less time, so plan working capital around the more frequent outflow.
General estimate only, based on the figures you enter, a 12% super guarantee rate and the 2026-27 maximum contribution base. It assumes every employee is at the average entered and is not a statement of your actual liability. This is not tax, financial or legal advice. Confirm your obligations with your registered tax or BAS agent, or the ATO.
What changes under Payday Super on 1 July 2026
Payday Super (Treasury Laws Amendment (Payday Superannuation) Act 2025) replaces quarterly super with payment on each payday. Super guarantee stays at 12% and is paid on ordinary time earnings, not total wages. The key rules:
| What | Detail | Source |
|---|---|---|
| Start date | Payday Super begins on 1 July 2026. | ATO |
| Payment timing | Super must be received by the employee's fund within 7 business days of payday (20 business days for new employees), instead of quarterly. | Fair Work |
| Super guarantee rate | 12% of ordinary time earnings (overtime is generally excluded). | ATO |
| Maximum contribution base | No super is required on ordinary time earnings above $270,830 per year (2026-27), now assessed annually rather than each quarter. | ATO |
Rates and rules current as at 30 June 2026. Reforms commence on the dates shown and may change.
General information only. This calculator provides general information and estimates to help you understand Payday Super. It is not tax, financial, accounting or legal advice and does not take your circumstances into account. Super guarantee is paid on ordinary time earnings, not total wages. For advice on your obligations, speak to your registered tax or BAS agent, or the ATO.
Payroll software that automates Payday Super
Paying super every payday within 7 business days is far easier when your payroll software calculates and remits super automatically. Compare payroll software for Australian small business on price and features.
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Payday Super questions, answered
Payday Super starts on 1 July 2026. From then, super guarantee contributions must be received by your employees’ funds within 7 business days of each payday, instead of quarterly. New employees have a 20 business day window for their first contribution.
The super guarantee rate is 12% from the 2025-26 year and stays at 12%. It is paid on ordinary time earnings, not on total wages, so overtime and some allowances are excluded.
Super guarantee is calculated on ordinary time earnings (broadly, what an employee earns for their ordinary hours), not total gross wages. Overtime is generally excluded. Enter ordinary time earnings, not total payroll, or the estimate will be too high.
Yes. Super guarantee is not required on ordinary time earnings above the maximum contribution base, which is $270,830 for 2026-27. From 1 July 2026 this is an annual cap (it was previously assessed each quarter).
Under the old quarterly system, super for a whole quarter could sit in your account until the due date. Under Payday Super, each pay cycle’s super must leave and reach the fund within 7 business days, so the same total is paid more often and held for less time. The calculator above estimates the per-cycle and annual amounts.
No. It is a general estimate to help you understand the change. It is not tax, financial or legal advice and does not take your specific circumstances into account. Confirm your obligations with your registered tax or BAS agent, or the ATO.