From 1 July 2026, the way employers pay superannuation has changed. Under the new Payday Super rules, super must be paid for each payday, aligning contributions with salary and wages. For aged care providers managing large, diverse workforces across residential and community care settings, understanding these changes is essential.
What has changed
Previously, employers were only required to pay super once per quarter. Under Payday Super, contributions must be made every time employees are paid, whether that is weekly, fortnightly or monthly. The super guarantee rate remains at 12%, now calculated on a new measure called qualifying earnings, which includes ordinary time earnings, all commissions, salary sacrifice contributions, and amounts paid to certain independent contractors.
Contributions must generally reach an employee’s super fund within 7 business days after payday. For new employees or first-time contributions to a fund, a 20-business-day window applies.
What this means for payroll reporting
Employers must now report both qualifying earnings and super liability amounts through Single Touch Payroll (STP). The ATO uses this data, alongside super fund records, to verify that contributions have been paid correctly and on time.
It is worth noting that the ATO’s Small Business Superannuation Clearing House (SBSCH) closed permanently on 1 July 2026. Any employer who used this service will need an alternative provider, such as payroll software with integrated super payment functions or a commercial clearing house.
July is a transition month
Employers will have multiple super obligations falling due in July. This includes the final quarterly payment for the period ending 30 June 2026, which must reach funds by 28 July 2026. From 29 July, all contributions will be allocated under the new Payday Super rules. If the June quarter payment is missed, employers must lodge a super guarantee statement by 28 August and pay the super guarantee charge (SGC) to the ATO. No late payment offset is available for this quarter.
The ATO’s approach in year one
The ATO has confirmed a supportive compliance posture for the first year of Payday Super (1 July 2026 to 30 June 2027). Employers who make a genuine effort to pay on time and resolve issues quickly will not be the primary focus of compliance action. However, employers who continue making quarterly payments or leave errors unresolved beyond 28 days from the end of a quarter will be considered higher risk.
What to do if something goes wrong
If a contribution is rejected, review the error and resubmit as quickly as possible. There is no extension to the 7-business-day deadline in this situation. If a payment is missed or the wrong amount is paid, the best course of action is to pay any outstanding super to the employee’s fund promptly and correct your STP reporting. The ATO will issue a notice of assessment if the SGC applies; until that notice is received, outstanding amounts should be directed to the employee’s fund rather than the ATO.
For full details on the ATO’s compliance approach, visit ATO: Business and Organisation Compliance, and for general Payday Super information, visit ATO: Payday Super.
