Australia Payday Super 2026 Calculator — Employer Cash Flow Impact
Calculate the cash flow impact on your business of Australia's Payday Super reform from 1 July 2026 — super contributions paid each pay cycle instead of quarterly.
1 July 2026 Reform
From 1 July 2026, employers must pay Superannuation Guarantee (SG) WITHIN 7 DAYS of paying wages — not quarterly. Currently quarterly: 28 Jan, 28 Apr, 28 Jul, 28 Oct. New: per pay cycle (weekly, fortnightly, monthly).
Why Payday Super?
Stop employer 'super theft' — under current quarterly system, employers can use unpaid super as cash flow, with thousands going bankrupt before paying. Payday Super = workers' super arrives in their fund within days of being earned.
Cash Flow Impact
Employers historically used super as 90-day float. Now must fund per-pay. Net working capital reduction = 1.5-month average super liability. For business paying $1M/year wages: SG 11.5% = $115k/year → was 3-month float of $28.7k. Loses $28.7k of cheap finance.
Interest + Compliance Penalty
Late payment triggers Super Guarantee Charge (SGC): missed SG + interest (10%) + admin fee + lost tax deductibility. Under Payday Super, missing the 7-day window for ANY pay cycle attracts SGC for that pay only — small misses become frequent.
Source: ato.gov.au Payday Super start date 1 July 2026. Last updated: May 2026.
Frequently Asked Questions
Why is Payday Super being introduced?
To stop super theft. Under quarterly system, ~$5B of super is unpaid each year; employees often discover only when retiring. Payday Super gives ATO + employees real-time visibility.
Does the 7-day window apply to all employees?
Yes. SG due within 7 calendar days of paying wages to each employee. Casual, contractor (if subject to SG), apprentice, full-time — all same window.
What if I miss the 7-day window?
Super Guarantee Charge (SGC) applies: missed SG + interest 10% + admin fee + lost tax deductibility. Self-report via SGC Statement; ATO may waive interest if voluntary.
Will SuperStream become more frequent?
Yes. Currently many businesses run SuperStream batch quarterly. Will need to integrate SuperStream with each pay run — most cloud payroll software (Xero, MYOB, KeyPay) already supports this.
Is my data private?
Yes. All calculations run in your browser. Inputs are never sent, stored, or shared.