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Payday Super

What employers should do to meet their super guarantee obligations under Payday Super.

About Payday Super

Changes to how employers calculate, pay and report super guarantee under Payday Super.

Paying super on payday

How to pay employee super guarantee under Payday Super, including due dates and working out qualifying earnings.

Missed or late Payday Super payments

About the super guarantee charge (SGC), its 4 components and what happens if you don't pay the SGC.

SuperStream changes

An overview of upgrades to SuperStream from 1 July 2026 for employers.

QC105837