Every year around this time, employers start thinking about the 28 October super deadline. It has been a fixture of the payroll calendar for decades.
This year it does not exist.
The Payday Super rules took effect on 1 July 2026, and they replaced the quarterly super guarantee cycle entirely. The ATO now requires that super contributions reach your employees' funds within 7 business days of each pay date.
The reason this matters so much right now is that several widely used tax calendars still list "28 October 2026 — Q1 Super Guarantee" as an upcoming date. If you have that in your diary, it is out of date, and waiting for it means three months of contributions are already overdue.
If you have not paid super since 1 July: contributions for every pay date since then were due within 7 business days of that date. Please speak to us or your registered adviser promptly — the position is easier to manage the earlier it is addressed.
What actually changed
The old system let you accrue super across a quarter and pay it in one batch by the 28th of the following month. The new rules remove that buffer.
| Until 30 June 2026 | From 1 July 2026 | |
|---|---|---|
| Payment frequency | Quarterly | Every pay run |
| Deadline | 28 days after quarter end | Within 7 business days of the pay date |
| Cash flow effect | Held up to 4 months | Paid out with wages |
| Applies to | All employers | All employers, regardless of size |
Quarterly due dates still apply to periods ending on or before 30 June 2026. So if you have an unpaid balance from the April–June quarter, that was due 28 July 2026 and is assessed under the old rules.
"Paid" still means received by the fund
This has not changed, and it remains the most common way employers fall short. The clock stops when the money lands in the employee's fund — not when you press pay in your payroll software. Clearing houses and banks take processing time, so the payment needs to leave earlier than the deadline.
Seven business days is a short window. Building in a buffer is no longer optional.
The Small Business Superannuation Clearing House has closed. The ATO flagged its closure from 1 July 2026 and directed employers to check their existing payroll software, or look at options offered by super funds and commercial clearing houses. If SBSCH was your method, you need an alternative in place now.
What to check this week
Three practical steps, in order of urgency:
- Confirm super has been paid for every pay run since 1 July. Not accrued — actually received by the funds.
- Check your payroll software is set to the new cycle. Most providers have updated their products, but the setting may not have switched automatically.
- Confirm your clearing house arrangement. If you were using SBSCH, you need a replacement.
The rate is 12%
Worth restating while you are in the payroll file: the super guarantee rate reached 12% on 1 July 2025 and applies to all salary and wages paid to eligible workers from that date, even where the pay period partly relates to earlier work. This is the legislated final rate.
What late super costs
The super guarantee charge is deliberately punitive, and two features make it worse than a simple late fee:
- The shortfall is calculated on total salary and wages, a wider base than ordinary time earnings
- The SGC is not tax deductible, whereas on-time contributions are
That second point catches people out. Paying late does not just cost interest and an administration fee — it converts a deductible expense into a non-deductible one.
Not sure where your super sits?
We can review your payroll setup, confirm whether contributions have been reaching funds on time since 1 July, and get the process right going forward. See our payroll and STP services.
Talk to Us →What is still due in October
Super may have moved, but two October dates have not:
| Date | What is due |
|---|---|
| 21 October 2026 | September monthly BAS |
| 28 October 2026 | Quarter 1 BAS (July–September 2026) |
| 31 October 2026 | Individual self-lodged tax returns; last day to join a tax agent's client list |
If you lodge your quarterly BAS online yourself, an extra two weeks may apply, moving Q1 to 11 November. Lodging through a registered agent typically extends it to 25 November. Our Q1 BAS pre-lodgement checklist walks through what to have ready, and our BAS and GST services can prepare and lodge it for you.
Frequently asked questions
Is there really no 28 October super deadline?
Not for contributions relating to pay dates from 1 July 2026. The ATO states that under Payday Super, contributions must reach the employee's fund within 7 business days of the pay date. Quarterly due dates apply only to periods ending on or before 30 June 2026.
Does this apply to small employers too?
Yes. The change applies to all employers regardless of size.
What if I pay employees weekly?
Super follows each pay run. A weekly payroll means super is paid weekly, with each contribution reaching the fund within 7 business days of that pay date.
I have unpaid super from before 1 July. What now?
Periods ending on or before 30 June 2026 are assessed under the old quarterly rules, which means a super guarantee charge statement may be required. This is worth addressing promptly rather than leaving — please get in touch.
General information only. This article describes general obligations and does not take into account your objectives, financial situation or individual circumstances. It does not constitute personal tax, accounting, legal or financial advice. Rules and due dates change — confirm current requirements with the ATO or your registered adviser before acting.
Australian Taxation Office — Super guarantee due dates (last updated 21 April 2026)
Australian Taxation Office — Simple checks ahead of the super guarantee due date
Australian Taxation Office — Due dates for lodging and paying your BAS (last updated 17 September 2026)