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Sophie runs a café in Fremantle with eight staff, paid fortnightly. Her bookkeeper warns her that the timing of super guarantee payments changed on 1 July 2026. From that date, Sophie must pay her employees' super guarantee contributions…
Under Payday Super, from 1 July 2026 employers must pay super guarantee for each payday, calculated on qualifying earnings; quarterly payment applied only to quarters ending on or before 30 June 2026 (ATO, Super guarantee, updated 17 Apr 2026). Paying within 28 days after each quarter was the old rule. A monthly 28-day cycle has no basis in the rules. The trigger is each payday, so a fixed weekly cycle does not apply to staff paid fortnightly. For clients, contributions now arrive more often, which helps them spot missing payments sooner.
Quarterly payment was the rule only up to 30 June 2026.
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