Pay Day Super Overview

Payday Super is a change to how you calculate and when you pay your employees’ super guarantee.

From 1 July 2026 employers will need to pay employees their super guarantee on payday, at the same

time as their salary and wages.

Super guarantee is:

• calculated as 12% of qualifying earnings (QE), which is a new term that brings together ordinary time

earnings (OTE) and other payments

• paid to an employee’s super fund on payday and received by the super fund within 7 business days

(unless an extended timeframe applies, such as for new employees).