Quarterly to per-pay-cycle — the cash flow shift.
From 1 July 2026, employee super must be paid with each pay run and received by the fund within 7 business days. This calculator estimates the working-capital balance you currently hold (interest-free) that will need to move to operating cash.
Indicative cash-flow timing model only. Real-world figures depend on payday pattern, super clearing house lag, and your contribution method. Payday Super contributions must be RECEIVED by the employee's super fund within 7 business days of payday — initiate earlier than that. Speak to a registered BAS Agent before 1 July 2026 to model your specific position.
What changes on 1 July 2026.
Under the current quarterly model, super accrued during a quarter doesn't have to land in the employee's fund until 28 days after quarter-end — so you get a free working-capital float of up to ~118 days. Payday Super collapses that.
- Per-payday contributions. Super must be paid with each pay run — weekly, fortnightly or monthly.
- 7 business-day receipt window. The contribution must be RECEIVED by the employee's fund within 7 business days of payday. Initiate earlier than that to allow for clearing-house lag.
- OTE → Qualifying Earnings. The base shifts from Ordinary Time Earnings to Qualifying Earnings, which is broader and changes the contribution amount in some cases.
- SBSCH closure. The ATO's free Small Business Super Clearing House is being phased out — small employers need a commercial clearing-house solution before 1 July 2026.
The cash-flow shift modelled above is the average super balance that currently sits in your operating account — under Payday Super, that float disappears and the same dollars become outgoing cash on every payday. Plan for it before 1 July 2026 rather than discovering it on the first failed payment.
This information is general in nature and does not constitute personal financial or tax advice. Speak to a registered BAS Agent before relying on the modelled figure for your specific position.
Ready for Payday Super?
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