From 1 July 2026, employers must pay workers’ super at the same time they pay salary or wages. CBUS Super is here to help you.
Under Payday Super laws:
- You must ensure workers are being paid super at the same time as their salary or wages
- Contributions must in be workers’ super accounts within seven business days
- If you don’t meet your obligations, the Australian Taxation Office (ATO) will require you to pay a superannuation guarantee charge (SGC).
- The ATO’s Small Business Superannuation Clearing House (SBSCH) closed on 1 July 2026. You can join CBUS as a participating employer and benefit from our free clearing house service.
The good news is that paying super on pay day means fewer liabilities building up over time, which may make managing cash flow easier. It lines up with payroll processes, which may reduce the administration of making separate super payments.
Payday Super will strengthen Australia’s superannuation system, delivering retirement savings straight into a member’s account to immediately begin earning and compounding.
Resources to support you
To help you understand Payday Super, we have tools and resources available:
Late payments are more visible to the ATO now. Employers that fail to pay an employee’s super contributions under the new timelines will be liable for penalties and interest charges imposed by the ATO, and these could quickly add up.
Visit the Cbus Payday Super hub for detailed information and resources to help you.
If you have questions about Payday Super, contact Michael Schultz, Senior Employer Engagement Manager, at [email protected] or 0455 132 582 for support.
Cbus Super Clearing House service is provided by Westpac Banking Corporation ACN 007 457 141 AFSL 233714 for Cbus Super employers.
This information is about Cbus Super. It doesn’t account for your specific needs. Please consider your financial position, objectives and requirements before making financial decisions. Read the relevant Product Disclosure Statement (PDS) and Target Market Determination to decide if Cbus Super is right for you. Call 1300 361 784 or visit cbussuper.com.au
United Super Pty Ltd ABN 46 006 261 623 AFSL 233792 as Trustee for the Construction and Building Unions Superannuation Fund ABN 75 493 363 262 (Cbus and/or Cbus Super)