Payday Super

What is Payday Super?

Starting 1 July 2026 employers must make SG contributions at the same time when employees are paid (‘payday’). For example, if employees are paid weekly, then superannuation contributions must also be paid weekly instead of monthly or quarterly. 

SG contributions must be received by an employee’s super fund within seven business days of payday (unless an extended timeframe applies).

Payday Super aims to address the non-payment and underpayment of super, strengthening Australia’s superannuation system and improving retirement outcomes for workers. 

How does Payday Super impact SA Government employers?

• SA Government employers** are required under the Triple S Act to pay employer contributions for Triple S members within seven days of payday, as set by the Super SA Board. Failure to do so attracts a penalty.
  
  
• Currently, the SGAA requires employers to pay SG contributions to employees on a quarterly basis. However, from 1 July 2026, it will require SG contributions to be received and able to be allocated by the employee’s fund within seven business days of payday. Failure to meet this timeframe results in a superannuation guarantee shortfall and liability of the employer to pay Superannuation Guarantee Charge (SGC).
  
  
• Both the Triple S Act and the SGAA binds SA Government employers. The Board’s current seven‑day payment requirement aligns with the SGAA, including from the 1 July 2026 reforms. Obligations under the Triple S Act do not displace SGAA obligations and any non‑compliance may result in penalties under both regimes.

Key points to consider

• SA Government employers** including Section 6 employers, even in cases of Fund Selection, are bound by both the Triple S Act and the SGAA to make superannuation contributions within seven days of salary paid. Failure to meet the required timeframe results in liability for SGC and penalties under both regimes.
  
  
• At this point in time, Triple S does not interface with SuperStream for employer contributions and so such payments to Triple S must continue to be made via the employer portal.
  
  
• An employer will need to ensure SG contributions are received by their employee’s super fund within seven business days of the QE day. There are limited exceptions to the seven-day timeframe which include:
  
  
  • Leave funds in Triple S
  • New employees, where employers are making a first-time contribution to a super fund.
  • Incorrect stapling, where a stapling request is rejected by the ATO and additional time is needed to resolve the issue.
  • Out-of-cycle SG contributions, such as bonuses, commissions, advances, and back payments.
  • Exceptional circumstances, where the ATO Commissioner may grant an extension due to significant disruption.

• Super funds must be able to allocate contributions to a member’s account within three business days of receipt. If contributions cannot be allocated due to missing information, super funds must refund those contributions within three business days.

• Employers must report both Ordinary Time Earnings (OTE) and total super liability for an employee in Single Touch Payroll.

• The ATO defines a business day for Payday Super as any day other than: 
  • • • Saturday or Sunday; or
      • A day that is a public holiday for the whole of any state or territory in Australia. 

• The ATO’s Small Business Superannuation Clearing House will close from 1 July 2026. The government plans to work with businesses to find alternative solutions.

• The requirement to pay superannuation within the statutory timeframe rests with the employer. If the employer has any doubts regarding this obligation, they should obtain their own legal advice.

^{*Qualifying earnings includes ordinary time earnings (e.g. earnings in respect of ordinary hours of work and over-award payments (attraction/retention allowance), shift-loading or commissions.}

^{**E.g. employers of persons who are members of Triple S under section 19 of the Triple S Act.}