Payday Super, Three Months In: What to Check Before the 28 October BAS
October 7, 2026
Payday Super has been live since 1 July 2026, so the first full quarter under the new rules is almost done. If you employ anyone, now is the time to check the new rhythm is working before the quarter closes.
The rule in one line
Super guarantee contributions must now reach your employee’s fund within seven business days of each payday, not once a quarter. There are some exceptions, such as a new employee’s first contribution. The seven days include processing time at clearing houses and funds, so if you pay on day seven, it can land on day nine and be late. (ATO: About Payday Super)
Three things to check this month
- Timing, not just amounts. Look at your last few pay runs and confirm each contribution reached the fund within seven business days. Late is late, even if you’ve since paid in full.
- Cash flow. July was a double-up month: the April–June quarter’s super was still due by 28 July, while per-pay-run super had already started. From here, build super into your weekly or fortnightly cash plan rather than treating it as a quarterly lump.
- Your payroll setup. The Small Business Superannuation Clearing House closed on 30 June 2026. Confirm your payroll software is paying super through a channel that is fast enough to meet the seven-day window.
Why it matters
A missed or late contribution can trigger the Super Guarantee Charge (SGC): the shortfall, plus interest that compounds daily, plus an administrative uplift that depends on your compliance history. Under the new rules the SGC is now tax deductible, but it still costs far more than paying on time. Telling the ATO early through a voluntary disclosure can reduce the uplift.
Key dates
- 28 October 2026: Quarter 1 (July–September) BAS and PAYG instalments due for quarterly lodgers who lodge themselves. If we lodge for you electronically, your due date is generally 25 November 2026.
- 31 October 2026: Self-lodgement deadline for individual 2026 tax returns. It falls on a Saturday, so the effective deadline is Monday 2 November.
Not sure where you stand?
We’re open 8am to 8pm, seven days a week. Book a quick payroll and super health check or call (07) 5662 4420.
General information only. This article does not take into account your personal circumstances. Please speak to us before acting on any of the information above.
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