Payday super

What is Payday super?

Payday super is legislation introduced by the Australian Government that will require employers to pay super guarantee (SG) payments to employees at the same time salary and wages are paid.

The Payday super legislation will start 1 July 2026. 

What are the objectives of Payday super?

The Payday super changes aim to strengthen Australia’s retirement system by ensuring employees receive their superannuation more regularly and transparently. 

The changes also aim to prevent unpaid or underpaid super, a major issue that impacts millions of Australians and their future retirement income. 

This reform will make it easier for you to track your super in real time, identify any missing payments, and understand when your contributions are paid. It will also support fairer, more consistent superannuation outcomes over time.

What this means for you?

Under the new rules, your employer will generally need to ensure your super contributions are received by your super fund within 7 business days after payday. 

This is a change from the current system, where contributions may be paid quarterly.

Qualifying Earnings

A new term, qualifying earnings (QE), refers to the earnings used to calculate your SG contributions. While the rules are being streamlined, the calculation will continue to be based on the existing earnings measure known as Ordinary Time Earnings (OTE).

OTE includes:

• Regular earnings as defined under current SG legislation
• Salary sacrifice contributions
• Payments classified as part of salary or wages

No change is required from you – this information helps you understand how super is calculated.

What happens if super isn’t paid on time?

Employers who fail to pay super contributions in full and on time may incur interest charges and penalties under the updated Super Guarantee Charge (SGC) rules.

These charges are designed to ensure employees are placed in the same financial position as if their contributions had been paid on time.

Further information about SGC changes is available on the ATO website.

Fund allocation and SuperStream updates

Super funds are required to allocate (or return) contributions that can’t be allocated within 3 business days, reduced from the current 20 days.

This means contributions should move through the system more quickly, helping you see payments sooner.

What is CSC doing in preparation for the new changes?

We are reviewing the Payday super legislative changes for impacts to CSC schemes. As updates become available, we will share them on this page.  

CSC is also preparing for enhancements to the SuperStream standard, including changes to the way contributions need to be allocated. This includes reviewing systems and processes to ensure we are ready for the introduction of Payday super from 1 July 2026.

Next steps

We will continue to update this page as new information is released, so you can stay informed about how Payday super may affect you. 

The information provided in this page is general advice only and has been prepared without taking account of your personal objectives, financial situation or needs. Before acting on any such general advice, you should consider the appropriateness of the advice, having regard to your own objectives, financial situation and needs.