Paying super correctly is one of the most important obligations for any Australian employer. Get it wrong and the ATO penalties are significant. Here's exactly how it works — including the major change coming in July 2026.
Important: Major change from 1 July 2026
Payday Super starts 1 July 2026. Super must be paid within 7 days of each payday — not quarterly. If you pay employees weekly, you'll pay super weekly. Read the full Payday Super guide →
| Quarter | Period | Super Due Date |
|---|---|---|
| Q1 | Jul – Sep | 28 October |
| Q2 | Oct – Dec | 28 January |
| Q3 | Jan – Mar | 28 April |
| Q4 | Apr – Jun | 28 July |
Super is calculated on ordinary time earnings (OTE) — the amount an employee earns for their ordinary hours of work. The rate from 1 July 2025 is 12%.
Example calculation
Employee weekly wage: $1,200
Super rate: 12%
Super payable: $1,200 × 12% = $144/week
Super is paid on top of wages — it's not deducted from the employee's pay. It's an additional cost to you as the employer.
When an employee starts, they choose their super fund and provide you with their fund name, USI (Unique Superannuation Identifier), and member number. If they don't choose, use their stapled super fund (the ATO can look this up) or your default fund.
Multiply ordinary time earnings by 12% (from July 2025). Most payroll software does this automatically. Keep records of super calculated vs super paid.
All employer super payments must be made electronically through SuperStream. Options: the ATO's free Small Business Super Clearing House (SBSCH) — free for businesses with 19 or fewer employees — or your payroll software's SuperStream integration.
Currently: quarterly by the 28th of the month after each quarter ends. From 1 July 2026: within 7 days of each payday (Payday Super).
Keep records of all super contributions paid — date, amount, and fund — for at least 5 years. Your payroll software should handle this automatically.
Missing a super deadline triggers the Super Guarantee Charge (SGC):
Super calculated automatically on every payslip
SAB Account AI calculates 12% SGC on every payslip — so you always know exactly what's owed. Pro plan $19/mo.
Start free trialCurrently (before 1 July 2026), super must be paid quarterly — by 28 October, 28 January, 28 April, and 28 July. From 1 July 2026, Payday Super requires super to be paid within 7 days of each payday.
SuperStream is the ATO's electronic super payment system. You can use: payroll software with SuperStream built in, a clearing house (including the ATO's free Small Business Super Clearing House for businesses with 19 or fewer employees), or your bank's super payment service. All payments must be made electronically.
The Superannuation Guarantee rate is 12% from 1 July 2025 (2025-26 financial year). This is the final legislated rate — it will remain at 12% going forward.
If you miss the super payment deadline, the ATO applies the Super Guarantee Charge (SGC). The SGC includes the unpaid super amount, 10% annual interest, and a $20 per-employee administration fee. Unlike regular super contributions, the SGC is not tax deductible.