Australia Payday Super 2027 Calculator (Employer Cash Flow)

From July 1, 2026, Australian employers must pay employee super at the same time as wages (weekly/fortnightly/monthly), not quarterly. This shifts employer cash-flow forward. Calculate the new cadence and working-capital impact. Source: ato.gov.au.

Weekly Cash Outflow Shift
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Quarterly → Payday
Annual Super
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Quarterly Old Cadence
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Payday Cadence
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Cash Flow Shift
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Working Capital Need
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Late Penalty Risk
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What Is Payday Super?

Effective July 1, 2026 per Treasury announcement and ATO implementation, employers must pay Super Guarantee (SG) contributions to employees' super funds within 7 days of each payday, not quarterly. The 7-day deadline replaces the current 28-day quarterly window. Aim: reduce 'unpaid super' (currently ~$5B AUD/year). Source: ato.gov.au, treasury.gov.au.

Cash Flow Impact on Employers

Quarterly cadence let employers earn interest on super 'in transit' for up to 90 days. Payday cadence eliminates that float. For a 50-employee company with $75k average salary at 12% SG: annual super $450k. Old: 4 lumps of $112.5k. New: 26 fortnightly $17.3k each. Cash outflow smoothed but timing accelerated by 60-80 days average.

SG Charge (SGC) Penalty Tightening

Late or short Super Guarantee triggers SGC (Super Guarantee Charge): unpaid SG + interest 10% + admin fee $20/employee/quarter. SGC is non-deductible (unlike normal SG). With payday cadence, SGC risk per missed payday vs per missed quarter — 26 risk events vs 4. Payroll/accounting systems must be tight. Source: ato.gov.au.

Compliance Recommendations

(1) Upgrade payroll/STP systems to remit super same-day as wages. (2) Establish dedicated super-payment workflow separate from PAYG. (3) Reconcile SuperStream every payday. (4) Build 7-10 days working capital buffer for super payments. (5) Test with a pilot pay period before July 1, 2026.