Readiness strategies in preparation for the Payday Super If you run a small business, paying Superannuation can feel like “one more admin job” on top of payroll, BAS and everything else. Two key changes mean Superannuation deserves a fresh look this year: The Super Guarantee (SG) rate is 12% for 1 July 2025 to 30 June 2026 (and remains 12% after that). From 1 July 2026, “Payday Super” starts — employers will be required to pay SG on payday , rather than quarterly, and contributions must be paid into the employee’s fund within 7 days of payday . What does SG at 12% mean in everyday terms? SG is calculated on an employee’s Ordinary Time Earnings (OTE) (often the base rate and ordinary hours, plus certain loadings/allowances depending on how they’re paid). The key point for most businesses is that the Superannuation cost is now 12 cents for every $1 of OTE. If you haven’t already, it’s worth confirming whether your staff packages are “plus super” (super on top) or “inclusive of super” (rare, but it happens). A small misunderstanding here can quietly create underpayments. What is “Payday Super” and why is it changing? Many employers pay the Superannuation Guarantee (SG) quarterly. Payday Super changes the rhythm: From 1 July 2026 , each time you pay OTE to an employee, it creates a new super payment obligation for that payday. You’ll have a 7-day due date for the SG to arrive in the employee’s fund after each payday (this is designed to allow time for payment processing). The ATO is implementing the change, and guidance is already being published to help employers prepare. This reform is aimed at reducing unpaid super and making it easier for workers to see whether super has actually been paid, closer to when they’re paid wages. Quarterly vs payday Super