Payday Super hub
Payday Super became law on 1 July 2026. Here’s the plain-English version.
Super now moves at the speed of payroll: calculated on qualifying earnings every payday, in the fund within 7 business days. What changed, the traps hiding in the detail, and the tools to stay ahead of it.
Pay run posted
Thu 6 Aug
Super calculated on qualifying earnings
Payment queued
Thu 6 Aug
$1,842.60 to 4 funds
Cleared by fund
Wed 12 Aug
Receipts stored with the pay run
Statutory deadline
Mon 17 Aug
7 business days after payday
In the fund 3 business days early, no super guarantee charge
What is Payday Super, in one paragraph?
From 1 July 2026, employers pay super at the same time as wages: the super guarantee, 12% of qualifying earnings, is calculated every payday and must arrive in each employee’s fund within 7 business days. The quarterly cycle is gone, and every STP report now carries year-to-date qualifying earnings and super liability.
Payday to deadline
Seven business days, and the clock starts at payday.
The deadline is when the money arrives in the fund, not when you send it. XAIO puts the real date on every contribution the moment the pay run posts, and tells you before the window closes, so the time is spent clearing, not discovering.
Pay run posted
Thu 6 Aug
Super calculated on qualifying earnings
Payment queued
Thu 6 Aug
$1,842.60 to 4 funds
Cleared by fund
Wed 12 Aug
Receipts stored with the pay run
Statutory deadline
Mon 17 Aug
7 business days after payday
In the fund 3 business days early, no super guarantee charge
The law change
Four things actually changed.
Quarterly is over
Super is calculated every payday and must reach the fund within 7 business days.
12% of qualifying earnings
A new statutory base. For most employers it equals the old OTE, plus all commissions.
The cap became annual
$270,830 of qualifying earnings per employee, measured year-to-date, not per quarter.
STP reports more
YTD qualifying earnings and super liability in every submission. Rejected without them from 1 July 2027.
Figures from the ATO’s Payday Super guidance (qualifying earnings QC105843; maximum contribution base QC105844), last checked August 2026. This page is general information, not tax advice, confirm your obligations with the ATO or your registered agent.
Employer obligations
The employer checklist.
Seven checks that cover the practical difference between the old world and this one. Print it, or work through it with your bookkeeper.
See how XAIO tracks the deadline- 1Know your payday cycle. Every payday now triggers a super deadline 7 business days later.
- 2Check your super payment channel clears fast enough: the deadline is when money ARRIVES in the fund, not when you send it.
- 3Confirm your payroll software calculates SG on qualifying earnings (not old OTE settings) at 12%.
- 4Review commissions: commissions for work entirely outside ordinary hours now attract super; equivalent bonuses still don’t.
- 5Check under-18s: no super in any week they work 30 hours or less.
- 6Track the annual cap: $270,830 of qualifying earnings YTD per employee for FY2026–27.
- 7Make sure every STP submission carries YTD qualifying earnings and super liability.
Where employers get caught
The traps hiding in the detail.
Commission vs bonus, outside ordinary hours
$1,000 of Sunday commission attracts super. The same $1,000 as a bonus does not. Same money, same hours, different label. (The ATO’s own example.)
Unidentified overtime is not overtime
Overtime is only excluded where ordinary hours are clearly identified in an award or agreement. If they can’t be separated, every hour attracts super, annualised salaries included.
The cap splits mid-payment
A bonus crossing $270,830 YTD is split: only the portion under the cap attracts super. Software still capping per quarter pays the wrong amount at the wrong time.
Arriving late costs more than paying
Miss the 7-business-day window and the super guarantee charge applies. It adds interest and an admin component, and it is not deductible the way on-time super is.
Contractors
A contractor has no payday. XAIO gives the obligation one anyway.
Eligible contractors earn superannuation like employees do, but there’s no pay run to trigger it. XAIO raises that obligation the moment you pay their bill, inside the same transaction as the payment, so it lands on the same clock as everyone else’s super.
Sarah Mitchell
Casual · Level 3 · MA000003
Ordinary hours
38.0 hrs @ $39.00
$1,482.00
Saturday penalty
3.0 hrs @ 150%
$175.50
Gross
$1,657.50
PAYG withheld
ATO Schedule 1, TFT claimed
−$341.00
Net to bank
$1,316.50
Super guarantee
12% of qualifying earnings · due within 7 business days
$198.90
How XAIO handles it
Built for this law, not retrofitted to it.
- Super calculated on qualifying earnings with every pay run, commissions included, overtime handled by the actual rules.
- The annual contribution cap applied against year-to-date qualifying earnings, with straddling payments split correctly.
- Under-18 weekly 30-hour rule applied automatically.
- Payment queued inside the 7-business-day window the moment the pay run posts.
- Contractor super obligations raised at bill payment, no pay run required.
- YTD qualifying earnings and super liability carried in every STP Phase 2 report.
Payroll launching with ATO Digital Service Provider registration, register your interest and we will notify you the moment it is live.
FAQ
Payday Super, answered.
What is Payday Super?
From 1 July 2026, employers must pay superannuation at the same rhythm as wages: the super guarantee is calculated on qualifying earnings every payday and must arrive in each employee’s fund within 7 business days of payday. It replaces the old quarterly payment cycle.
What are qualifying earnings?
Qualifying earnings (QE) are the new statutory base for super: broadly the old ordinary time earnings, plus all commissions, including commissions for work performed entirely outside ordinary hours, plus salary sacrificed to super. For most employers, QE equals what they already paid super on.
When exactly is super due?
Within 7 business days of payday, measured by when the contribution reaches the employee’s fund. Because clearing takes time, treat the practical deadline as the day you run payroll. Limited exceptions exist (for example around new starters), check the ATO’s guidance for edge cases.
What happens if I pay super late?
The super guarantee charge applies: the shortfall plus interest and an administrative component, payable to the ATO. Unlike on-time super, the charge is not deductible in the ordinary way, late super costs strictly more than on-time super.
How does XAIO handle Payday Super?
XAIO calculates super on qualifying earnings with every pay run, applies the annual contribution cap against year-to-date figures, and works out the exact date each contribution has to reach the fund: seven business days from the payday, skipping weekends and your state’s public holidays. It warns you before the window closes, shows what a late contribution would cost, and prepares one SuperStream file covering every contribution due, employees and labour contractors together. You upload that to your clearing house and pay. XAIO never touches the money.
Compliance as calm.
XAIO carries the Payday Super mechanics so your Friday pay run already did the super job.
Everything happens once.