Payday Super 2027 Compliance Calculator
From 1 July 2026, employers must pay super at the same time as wages — within 7 days. Quarterly SG payments end. Calculate transition cost and ATO penalty exposure.
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From 1 July 2026, Australian employers must pay superannuation guarantee (SG) within 7 days of wages — replacing the current quarterly system. Late or missed payments trigger an SG charge: shortfall amount + nominal interest (10% p.a.) + admin fee ($20 per employee), all non-deductible. Calculate transition cost and worst-case penalty exposure.
What Changes on 1 July 2026
Currently employers pay SG quarterly (28 days after quarter end). From 1 July 2026, super must be received by the employee's fund within 7 business days of payday. This shifts treasury management for businesses paying weekly or fortnightly, and increases admin fees from clearing houses.
ATO Super Guarantee Charge
If SG is late: SGC = shortfall (on total salary, not just OTE) + nominal interest 10% p.a. + admin $20/employee/quarter. SGC is paid to ATO, not the fund, and is NOT tax-deductible. Worst-case: $10K shortfall → $11.5K-$13K SGC after penalties.
Treasury Impact for SMBs
A small business with 10 employees on $80K average salary owes about $96K/yr SG. Quarterly: 4 lump payments. Fortnightly: 26 smaller payments, each requiring clearing-house reconciliation. Plan for 2-3 hours/month additional payroll admin and switch to a STP-Phase-2-compliant payroll system before 1 July 2026.
Treatment of Existing Liability
Pre-1 July 2026 SG quarter ending 30 June 2026 must be paid by 28 July 2026 under old rules. The new payday rule starts on the first payday on/after 1 July 2026. Don't double-pay — work with your payroll provider to schedule the transition.
Last updated May 2026. Sources: ATO Payday Super, Treasury Payday Super Factsheet.