Payday Super is mandatory in less than 3 months
From 1 July 2026, quarterly super contributions are ending. Every Australian employer must pay super on payday and keep per-pay-event evidence. Are you ready?
Time remaining until Payday Super
What's changing
What is Payday Super?
The biggest change to Australian superannuation in decades.
Current system (ending)
Quarterly super
- Super paid within 28 days of each quarter
- Employees wait up to 4 months for super
- Batch processing, often last-minute
New system (from July 2026)
Payday Super
- Super paid on payday and received within 7 business days
- Employees receive super with every pay
- Requires per-pay-period calculation
Self-assessment
Payday Super readiness checklist
Can your current system handle these 5 requirements?
Your payroll system calculates super per pay period
Not quarterly — every time you run payroll. This is the core change. If your system only calculates super quarterly, it will not be compliant.
Ordinary time earnings are correctly separated from overtime
Super is calculated on ordinary time earnings (OTE), not total gross pay. Your system must correctly exclude overtime, some allowances, and non-OTE components.
The current SG rate (12%) is applied correctly
From 1 July 2025, the Superannuation Guarantee rate is 12%. Your system must use the correct rate for the period.
Super is remitted within 7 business days of payday
Under Payday Super, contributions must be paid on payday and received by the super fund within 7 business days, unless an extended timeframe applies.
Your system produces a per-pay-period super audit trail
You need to be able to show exactly how super was calculated for each pay event. This is your defence in a compliance audit.
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How Mustr prepares Payday Super evidence
Mustr calculates super per pay period and keeps the audit trail beside the pay run.
Per-pay-period calculation
Super calculated every pay run, not quarterly. The 12% SG rate applied to correctly identified ordinary time earnings.
Complete audit trail
Every super calculation documented step-by-step. OTE separation, rate application, and contribution amount all recorded.
Deterministic engine
Rule-based calculations that produce identical results for identical inputs — no approximations, no drift. Mathematical certainty.
OTE correctly separated
Ordinary time earnings correctly exclude overtime, most allowances, and non-OTE components per ATO guidelines.
Works with Xero & MYOB
Super calculations flow into your existing payroll export. No duplicate data entry or manual reconciliation.
SCHADS-aware OTE separation
Ordinary time earnings split correctly from overtime, allowances and loadings for SCHADS workers — the rule the Payday Super calculation depends on.
Employers need to transition before 1 July 2026
1 July 2026Payday Super changes how often employers calculate, report, and remit super. The ATO Small Business Superannuation Clearing House closes from 1 July 2026, so current users need an alternative payment method before then.
Payday Super FAQ
What is Payday Super?
Payday Super requires employers to pay superannuation contributions on payday, rather than quarterly. It takes effect on 1 July 2026.
When does Payday Super start?
1 July 2026. From this date, super must be paid on payday and generally received by the employee fund within 7 business days. The current quarterly rhythm ends.
How is Payday Super different from current super requirements?
Currently, employers can pay super quarterly (within 28 days of each quarter end). Under Payday Super, contributions must be paid on payday and reconciled per pay event.
What happens if I don't comply?
Non-compliance with superannuation obligations can result in the Superannuation Guarantee Charge (SGC), which includes the shortfall amount, interest (currently 10%), and an administration fee. Repeated non-compliance can result in director penalties.
Does Mustr handle Payday Super?
Yes. Mustr calculates super per pay period at the current 12% SG rate, correctly separating ordinary time earnings from overtime. Every calculation produces an audit trail. Mustr is Payday Super ready today.
What about the ATO Small Business Superannuation Clearing House?
The ATO Small Business Superannuation Clearing House closes permanently from 1 July 2026. Existing users need to transition to an alternative payment method before then.
Do I need to change payroll software?
If your current payroll system only calculates super quarterly, yes — you'll need a system that handles per-pay-period super. Check with your provider whether they're Payday Super ready.
Don't wait. Get Payday Super ready today.
Private pilot access with guided setup. Mustr calculates super per pay period and keeps the audit trail beside each pay run.