§ Rules · Treasury Laws Amendment (Payday Superannuation) Act, SG timing rules
Payday Super allows seven business days from payday to the fund
Worked example: A payday on Wednesday 8 July 2026
| Payday (day 0) | Wed 8 Jul 2026 |
| Business days counted | Thu 9, Fri 10, Mon 13, Tue 14, Wed 15, Thu 16, Fri 17 Jul |
| Weekend days skipped | Sat 11 and Sun 12 Jul do not count |
| Contribution must be received by the fund by | Fri 17 Jul 2026 |
Business days exclude weekends and public holidays; no national public holiday falls inside this window.
From 1 July 2026, employer Super Guarantee contributions must be received by the employee's fund within seven business days of each payday. For an SMSF that means the fund's account, NPP-enabled, is the finish line, not the clearing house.
How the rule counts
- 01The clock starts at each payday: every pay run has its own seven-business-day window, replacing the old quarterly due dates.
- 02The test is receipt by the fund, so payment rails and fund account details sit inside the window, not after it.
- 03Weekends and public holidays do not count toward the seven days.
- 04A contribution landing late attracts the updated Super Guarantee charge regime for that pay run.
Sources
- ATO: About Payday Super (employer obligations from 1 July 2026)
- Treasury Laws Amendment (Payday Superannuation) Act, SG timing rules
Live now
SevenDay (M3) is live for exactly this window, pacing contributions payday by payday. Payday Super deadline checker →See the modules →Start Franked →
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