Super guarantee 2026-27: the rate, Payday Super and every employer date

The super guarantee rate for 2026-27 is 12% — unchanged from 2025-26 — but the payment deadlines have fundamentally changed: Payday Super commenced on 1 July 2026, so contributions must now be received by each employee’s super fund within 7 business days of every payday rather than quarterly. One transitional deadline remains: super on wages paid in the 1 April – 30 June 2026 quarter is due at employees’ funds by 28 July 2026 under the old quarterly rules.

Key points:
- The [super guarantee](/technical-resources/glossary#super-guarantee) rate is **12%** for 2026-27, now applied to the new “qualifying earnings” base. The [ATO rate table](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee) shows 12% continuing from 1 July 2027 onwards — no further legislated increases.
- Payday Super is **enacted law, not a proposal**: the Treasury Laws Amendment (Payday Superannuation) Act 2025 and the Superannuation Guarantee Charge Amendment Act 2025 are in force on the Federal Register (entries dated 6 November 2025), and the regime commenced 1 July 2026.
- There are no quarterly due dates for earnings paid from 1 July 2026 — SG contributions must be *received* by each employee’s fund within **7 business days** after every payday, with enough information to allocate the money to the member account.
- One transitional deadline sits inside FY2026-27: super on earnings paid 1 April – 30 June 2026 is due at funds by **28 July 2026** under the quarterly rules — a date still ahead at the time of writing; if unpaid, the SGC statement for that quarter is due 28 August 2026.
- The maximum contribution base is now an annual amount: **$270,830** of qualifying earnings per employee for 2026-27, replacing the quarterly cap ($62,500 per quarter in 2025-26).
- Late payment now triggers an ATO-assessed [super guarantee charge](/technical-resources/glossary#sgc) — the shortfall, daily-compounding notional earnings, an administrative uplift of up to 60% and possible choice loading — but unlike the old quarterly SGC it is tax deductible, and PCG 2026/1 sets out a supportive first-year compliance approach.
- The Small Business Superannuation Clearing House is closed — from 1 July 2026 it is no longer accessible, and former users must pay super another way.