Australia Payday Super Calculator 2026

Calculate Australia Payday Super impact for employers and employees from 1 July 2026. Per ATO and Treasury reform: superannuation guarantee (SG) must be paid at the same time as wages, not quarterly. Increases administration but ensures workers receive super timely. Currently 11.5% SG rises to 12% from 1 July 2025.

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Payday Super Reform — Effective 1 July 2026

Major reform announced in 2023 Budget, confirmed in 2024 Budget: from 1 July 2026, employers must pay Superannuation Guarantee (SG) to the employee's super fund at the same time as wages — not quarterly as currently. Workers receive super immediately rather than waiting up to 113 days. Reduces SG missed by ~$3.4B/year (employer insolvency, payment delays).

SG Rate Schedule

From 1 July 2025: SG = 12% of ordinary time earnings (OTE). This is the final step in a multi-year increase from 9% (pre-2021). OTE excludes: overtime, expense reimbursements, redundancy payments, leave-loading where it isn't on OTE base. Maximum Super Contribution Base (MSCB): $65,070 per quarter for 2024-25 ($260,280/year — indexed; verify 2026 figure). Earnings above MSCB don't attract compulsory SG.

Single Touch Payroll (STP) Integration

STP Phase 2 already requires employers to report wages + SG to ATO each pay cycle. Payday Super extends this — payment must follow within 'short window' (likely 7 days based on draft legislation as of early 2026). Tighter SG Charge regime: if SG not paid on time, employer owes shortfall + interest at 10% + admin fee $20/employee + loss of tax deduction for the SG.

Employer Cost Impact

Higher administrative cost: ~10x more SG payments per year (weekly/fortnightly vs quarterly). Cashflow impact: SG outflow more frequent. Software adoption pressure: outdated payroll systems will need upgrades. Mitigation: SG clearing houses (ATO Small Business Super Clearing House — SBSCH; commercial alternatives like Xero, MYOB, Employment Hero) automate the process. For 20-employee SME, expect $2-5K/year additional payroll software/admin cost; offset by lower SG charge risk.

Sources: Australian Taxation Office (ATO) Payday Super reform pages, Treasury announcement Sep 2024, 2024-25 Federal Budget, Superannuation Guarantee (Administration) Act 1992. Last updated: May 2026.