It’s been just over three months since Payday Super began on 1 July 2026. For most employers, super guarantee now has to reach each employee’s fund within seven business days of payday. Paying at the end of the quarter no longer cuts it.
The first real test lands on 28 October 2026.
Which ATO risk group are you in?
Under the ATO’s first-year compliance approach, PCG 2026/1, employers are broadly sorted into three groups:
- Low risk: you pay with each pay run and fix any late payments promptly.
- Medium risk: you’re still paying quarterly or catching up, but every July–September shortfall is cleared within 28 days of quarter end.
- High risk: any September-quarter shortfall is still outstanding after 28 October. These employers are first in line for ATO review.
28 October is also the standard due date for the July–September quarterly BAS, so it’s a busy fortnight.
Three things worth doing now
- Reconcile July–September payroll against what your clearing house and funds actually received.
- Chase any rejected or misallocated contributions.
- Check that your payroll software and bank timing can reliably meet the seven-business-day window.
If you’d like a second set of eyes on your payroll and super before the deadline, book a chat with our Dee Why team.
This is general information only and not personal advice. Please speak to us about your own circumstances. Sources: ATO – How we check Payday Super compliance; ATO – October 2026 due dates.
