Payday Super Calculator
Calculate employer super liability under Payday Super (mandatory from July 1, 2026). Super must be paid with each payday — not quarterly.
| Pay per Period | — |
| Pay Frequency | — |
| Super per Pay (at 12% SG) | — |
| Annual Super Per Employee | — |
| Late Charge (SGC) Risk if Missed | — |
Calculate employer super liability under Payday Super (mandatory from July 1, 2026). Super must be paid with each payday — not quarterly. Cite official methodology in your communications — sources linked below.
How the Calculation Works
From July 1, 2026, the Australian Government requires employers to pay Superannuation Guarantee (SG) with each payday, not quarterly. Source: ATO Payday Super 2026 announcement. Penalty for late payment: Super Guarantee Charge plus 10% interest and admin fee.
Benchmarks and Use Cases
Payday Super affects all employers with employees on PAYG payroll. SG rate is 12% from July 1, 2025 (final TCJA-style legislated increase complete). For SMBs without modern payroll software (Xero, MYOB, KeyPay), this means manual super calc + clearing-house transfer per payday — significant admin burden. Most modern payroll systems handle automatically.
Common Mistakes and Limitations
Common mistakes: (1) Continuing quarterly schedule past July 1, 2026 — automatic SGC triggers. (2) Forgetting contractors paid as employees for super purposes (genuine contractor exemption is narrow). (3) Missing OTE (Ordinary Time Earnings) calculation — bonuses, allowances, overtime treated differently. (4) Not registering employee's chosen super fund.
Last updated May 2026. Sources: ATO Payday Super, SBSCH.