Super due dates, 2026-27For wages paid from 1 July 2026, super guarantee must be received by the employee’s fund within 7 business days of payday. There is no longer one date a quarter. This page gives the rule, the longer windows that apply to new starters and bonuses, every non-business day between 1 July 2026 and 30 June 2027, and worked examples for the awkward weeks.
The short answer
Super is due 7 business days after each payday. From 1 July 2026 an employer’s super guarantee contribution is on time if the employee’s super fund receives it, with the information needed to allocate it, within 7 business days after the day the employee is paid. The ATO calls that payday the QE day, short for qualifying earnings day (ATO, Payment deadlines for Payday Super, last updated 29 September 2026).
Received means received. A payment that leaves your bank on day 6 and settles with the fund on day 9 is late. Clearing houses sit inside the 7 days, not outside them, so the practical window is shorter than it looks.
A business day is any day other than a Saturday, a Sunday, or a day that is a public holiday for the whole of any Australian state or territory. That last part catches people out: a whole-of-state holiday in Western Australia is not a business day for an employer in Sydney. Holidays that cover only part of a state, such as the Royal Queensland Show, still count as business days.
Earnings paid up to 30 June 2026 stayed under the old quarterly rules. The final quarterly contribution, for April to June 2026, had to reach funds by 28 July 2026 (ATO, Quarterly super payment due dates).
The rule
The 7 business day window is the default. The ATO allows longer in four situations. All of them count from the payday, and all of them are about when the fund receives the money.
| Situation | Super must be received by the fund within | Notes |
|---|---|---|
| Regular payday (weekly, fortnightly, monthly) | 7 business days after payday | Applies to every employee entitled to super guarantee, including contractors paid mainly for labour, directors, sportspeople and performers |
| First contribution for a new employee | 20 business days after their first payday | The second and later paydays go back to 7 business days |
| First contribution to a new fund for an existing employee | 20 business days after the first payday after the change | Covers an employee who switches funds |
| Someone rehired or re-engaged under a new arrangement | 20 business days after the first payday | Treated like a new starter |
| Out-of-cycle payment: bonus, commission, allowance, back pay, pay in advance | 7 business days after the next regular payday | The super for the bonus and the super for the next regular pay are due on the same day |
| Exceptional circumstances (natural disaster, widespread outage) declared by the ATO | The later of 20 business days after payday, or 20 business days after the ATO’s determination | No application needed; employers self-assess whether the determination covers them |
| Bunching: a later due date for one payday falls after the normal due date for the next | Both contributions are due on the later date | Example: a new starter’s 20 day window pulls the second fortnight’s super to the same date |
Source: ATO, Payment deadlines for Payday Super (QC105846), as at 1 October 2026. The qualifying earnings base and the 12% rate are explained in our payday super guide.
Count these out
These are the weekdays in 2026-27 that are a public holiday for the whole of at least one state or territory. None of them count towards the 7 business days, wherever your business is. Weekends never count. Part-day holidays (Christmas Eve and New Year’s Eve evenings in Queensland, South Australia and the Northern Territory) and regional holidays (Royal Queensland Show, Royal Hobart Regatta and Show, Easter Tuesday in Tasmania) are still business days.
| Date | Holiday | Whole-of-state or territory holiday in |
|---|---|---|
| Monday 3 August 2026 | Picnic Day | Northern Territory |
| Friday 25 September 2026 | Friday before the AFL Grand Final | Victoria |
| Monday 28 September 2026 | King’s Birthday | Western Australia |
| Monday 5 October 2026 | Labour Day; King’s Birthday in Queensland | ACT, New South Wales, South Australia, Queensland |
| Tuesday 3 November 2026 | Melbourne Cup | Victoria (some regional councils substitute a local date) |
| Friday 25 December 2026 | Christmas Day | All |
| Monday 28 December 2026 | Boxing Day holiday (Boxing Day falls on a Saturday) | All |
| Friday 1 January 2027 | New Year’s Day | All |
| Tuesday 26 January 2027 | Australia Day | All |
| Monday 1 March 2027 | Labour Day | Western Australia |
| Monday 8 March 2027 | Labour Day, Canberra Day, Adelaide Cup Day, Eight Hours Day | Victoria, ACT, South Australia, Tasmania |
| Friday 26 March 2027 | Good Friday | All |
| Monday 29 March 2027 | Easter Monday | All |
| Monday 26 April 2027 | Anzac Day holiday (Anzac Day falls on a Sunday) | ACT, New South Wales, Northern Territory, Queensland, Western Australia |
| Monday 3 May 2027 | Labour Day; May Day | Queensland, Northern Territory |
| Monday 31 May 2027 | Reconciliation Day | ACT |
| Monday 7 June 2027 | Western Australia Day | Western Australia |
| Monday 14 June 2027 | King’s Birthday | ACT, New South Wales, Northern Territory, South Australia, Tasmania, Victoria |
Dates from the Fair Work Ombudsman’s 2026 and 2027 public holiday lists, as at 1 October 2026. The business day definition is the ATO’s (Payment deadlines for Payday Super). States occasionally gazette extra holidays; check the list before a pay run that falls near one.
Get in touch
Tell us a little about your business and what you need looked after. We reply within one business day, Australia-wide, and fifteen minutes on the phone is enough to say whether a dedicated bookkeeper suits you and what it would cost.
Prefer to talk? 1300 66 88 14
Worked examples
Count 7 business days starting the day after payday, skipping weekends and the dates in the table above. The first three rows are the ATO's own examples; the rest use the same method.
| Payday (QE day) | Days that do not count | Super must be received by |
|---|---|---|
| Thursday 30 July 2026 | Weekend; Picnic Day (NT) Monday 3 August | Tuesday 11 August 2026 |
| Thursday 3 September 2026 | Weekend only | Monday 14 September 2026 |
| Thursday 10 December 2026 | Weekend only | Monday 21 December 2026 |
| Thursday 15 October 2026 | Weekend only | Monday 26 October 2026 |
| Wednesday 23 December 2026 | Christmas Day, Boxing Day holiday, New Year's Day, two weekends | Wednesday 6 January 2027 |
| Thursday 25 March 2027 | Good Friday, Easter Monday, two weekends | Wednesday 7 April 2027 |
| Thursday 22 April 2027 | Anzac Day holiday Monday 26 April, Labour Day and May Day Monday 3 May, two weekends | Wednesday 5 May 2027 |
| Thursday 10 June 2027 | King's Birthday Monday 14 June, two weekends | Tuesday 22 June 2027 |
A new employee paid for the first time on any of these days has 20 business days instead. If your clearing house takes three business days to settle, the day you must send the money is three business days before the date in the last column.
Before 1 July 2026
Earnings paid up to 30 June 2026 are still governed by the quarterly rules. These dates matter for anyone catching up on 2025-26, and for understanding what changed.
| Quarter | Period | Contribution had to be received by |
|---|---|---|
| 1 | 1 July to 30 September 2025 | 28 October 2025 |
| 2 | 1 October to 31 December 2025 | 28 January 2026 |
| 3 | 1 January to 31 March 2026 | 28 April 2026 |
| 4 | 1 April to 30 June 2026 | 28 July 2026 (the last quarterly date) |
A missed quarter still has to be reported on a super guarantee charge statement under the old rules, and the quarterly charge carries 10% nominal interest from the start of the quarter plus $20 per employee per quarter (ATO, The quarterly super guarantee charge). From 1 July 2026 there is no statement to lodge; the ATO works out the charge itself.
What changed
Six things employers notice first.
Twenty-six deadlines a year for a fortnightly payroll instead of four.
The super guarantee rate stays at 12% of qualifying earnings for 2026-27.
The ATO assesses the super guarantee charge for each payday and sends a notice. Employers no longer self-assess.
Late super attracts interest at the general interest charge rate, compounded daily, plus an administrative uplift of up to 60%.
Contributions can move through the New Payments Platform, so a payment made on payday can reach the fund the same day.
The ATO's Small Business Superannuation Clearing House closed on 1 July 2026. Payroll software, a fund's clearing house or a commercial clearing house takes its place.
The ATO has said it will take a supportive approach in 2026-27 for employers who pay each payday and fix errors quickly, and will focus on employers who are not trying to make the change (ATO, What happens if you don't pay super correctly).
Late super
If a contribution is received after the due date, the ATO assesses a super guarantee charge for that payday. It has four parts, and paying the outstanding super to the fund as soon as the gap is found reduces three of them.
| Component | What it is | How it is reduced |
|---|---|---|
| Final shortfall | The super still unpaid for each employee when the ATO makes its assessment | Any late contribution received before the assessment comes off it |
| Notional earnings | Interest on the shortfall at the general interest charge rate, compounded daily from the day after the deadline | Stops accruing the day the shortfall is cleared |
| Administrative uplift | Starts at 60% of the shortfall and interest, to reflect enforcement cost | Down 20 points if no ATO-initiated assessment in the previous 2 years; down a further 40 points for a voluntary disclosure within 30 days of payday; can reach 0% |
| Choice loading | An extra amount where the choice of fund rules were not followed | Follow the choice of fund and stapled fund rules for every new starter |
Source: ATO, What happens if you don't pay super correctly, as at 1 October 2026. The worked examples on that page show a $1,000 pay with $120 super and how each component is calculated.
Getting started
One dedicated accountant, working in your Xero, MYOB, QuickBooks or Reckon file, with the due date built into the pay calendar.
The clearing house settlement time is measured once, and the send-by date for every payday in the year is set from it.
Wages, Single Touch Payroll report and the super contribution are prepared together for your approval on payday.
Choice of fund or a stapled fund request is completed before the first pay, and the 20 day window is used only for that first contribution.
Rejected or unallocated contributions are checked after every pay run, not at quarter end, so a late payment is fixed within days.
Related pages
Frequently asked questions
Seven business days after each payday, for wages paid from 1 July 2026. The contribution must be received by the employee's super fund within that time, with the information the fund needs to allocate it. There is no longer a single quarterly due date.
Business days. Saturdays, Sundays and any day that is a public holiday for the whole of any Australian state or territory do not count, wherever your business is. Part-day and regional holidays do count as business days.
The quarterly dates were 28 October, 28 January, 28 April and 28 July. They apply only to earnings paid up to 30 June 2026. The last one was 28 July 2026, for the April to June 2026 quarter.
The ATO describes paying on payday as best practice, and it is the safest way to meet the deadline, but the legal test is receipt by the fund within 7 business days after payday. Because clearing houses take time to settle, many employers send super on payday to be sure.
Twenty business days after their first payday, for the first contribution only. The same 20 day window applies to the first contribution to a new fund for an existing employee, and to someone rehired under a new arrangement. Later paydays go back to 7 business days.
A bonus, commission, allowance, back payment or advance paid outside the regular pay cycle is an out-of-cycle payment. Its super is due 7 business days after the next regular payday, together with the super for that regular pay.
The ATO assesses a super guarantee charge for that payday: the unpaid super, interest at the general interest charge rate compounded daily, an administrative uplift of up to 60%, and a choice loading if the choice of fund rules were not followed. Paying the outstanding super to the fund as soon as the gap is found reduces the charge, and a voluntary disclosure within 30 days of payday can cut the uplift to nil.
Not for paydays from 1 July 2026. The ATO calculates the charge and sends a notice of assessment. A missed quarter from before 1 July 2026 still needs a statement under the old rules.
No. The rate is 12% of qualifying earnings for 2026-27. It reached 12% on 1 July 2025 and that was the last legislated increase.
Any weekday that is a public holiday for the whole of a state or territory. In 2026-27 that includes Picnic Day in the Northern Territory, the Friday before the AFL Grand Final and Melbourne Cup day in Victoria, the King's Birthday in Western Australia in September, Labour Day on 5 October 2026, the Christmas and New Year holidays, Australia Day, the March Labour Day group, Easter, the Anzac Day holiday on 26 April 2027, 3 May 2027 in Queensland and the Northern Territory, Reconciliation Day, Western Australia Day and the King's Birthday on 14 June 2027. The full list is on this page.
This page is general information about super guarantee due dates for Australian employers, current as at 1 October 2026. It is not tax, financial or legal advice. FreeMyCloud is not a registered tax agent and does not lodge on your behalf. Dates and rules change; check the ATO pages linked above and confirm your own position with your registered tax or BAS agent.
Fifteen minutes on the phone is enough to tell you whether a dedicated payroll accountant suits your business, and what it would cost.
