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.

Ad Space

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.