When Australia’s Payday Super contributions must reach the fund

Measure the ordinary interval to fund receipt

The law’s usual period ends on the seventh business day after the qualifying earnings day. Fair Work describes the ordinary requirement in terms of the employee’s nominated account receiving the contribution. Processing through a payroll provider or clearing house can take part of that time. Source 1 Source 2 Source 4

A first contribution can have a longer period

The extended usual period ends on the twentieth business day after the qualifying earnings day. The Act provides it in specified cases involving the first eligible contribution to a complying fund or retirement savings account after starting or restarting employment or after the employer ceased eligible contributions to another fund. Source 1

The old and new systems overlapped in July

The ATO retained 28 July for the April to June 2026 quarter. It says payments received from 1 to 28 July were allocated first to outstanding quarterly amounts, while payments received from 29 July were allocated to Payday Super amounts under the transition guidance. Source 3

A late payment can trigger additional steps

The ATO describes the statement and charge due by 28 August 2026 where the final quarterly deadline was missed. For Payday Super obligations, check the fund receipt date and the applicable timing rule, because late or missed payments can give rise to a super guarantee charge. Source 3 Source 2 Source 4

Sources

• Australia Payday Superannuation Act, definitions and applicable periods
• Fair Work Ombudsman Payday Super implementation guidance
• Australian Taxation Office employer guidance for the July changeover
• Business Victoria guidance on fund receipt and clearing houses