When super has to land

Since 1 July 2026, super has to be received by each employee's super fund within 7 business days after every payday.¹ The key word is received. A payment only counts once it reaches the fund, not when you send it to a clearing house (a service that passes your payments on to each employee's fund).² Clearing house processing times vary and the ATO doesn't manage them, so check how long yours takes and allow for it.² If a payment doesn't arrive in time, it's late, and the super guarantee charge can apply.²

Two things catch businesses out over the break:

Business days - Weekends don't count. Neither does a public holiday that covers a whole state or territory, in any state or territory, so a holiday in another state can still add a day to your count.³ Regional holidays, such as Royal Hobart Show Day, still count as business days.³ This year that means Friday 25 December, Monday 28 December and Friday 1 January don't count (Saturday 26 December is a weekend anyway).⁷ So if you pay your team on Friday 18 December, their super is due on Thursday 31 December, not Tuesday 29 December.

Rejected payments - If a fund rejects a payment, there's no extra time to fix it.¹ If that happens while you're away, the clock is still running.

The ATO encourages paying super on the same day as payday, to leave the most time for processing.⁴

Paying a Christmas bonus? A bonus paid outside your normal pay run (an out-of-cycle payment) has its super due within 7 business days after the employee's next regular payday.³ If you pay a $1,000 bonus on 7 December to a weekly employee, the super on it is due on the same day as the super on their 10 December pay: 21 December.³

Taking on seasonal staff? The first payment for a new employee, or the first payment into a new fund, has 20 business days.⁵ Every payment after that goes back to the usual 7.

What to tell us before you close

Send us your shutdown dates, your last pay run before the break, and any pay runs that fall while you're away. It also helps to tell us about bills due in December and January, so there are no surprises when you're back. We'll work through what needs to go out before you close and what's scheduled for the break.

If you report monthly, the November activity statement is due Monday 21 December, just before many businesses close.⁶

Before you close: a quick checklist

●       Work out the due date for every pay run around the break, counting business days as above.

●       Pay super on payday where you can.

●       Check how long your clearing house or payroll provider takes to get payments to the fund.

●       Check any Christmas bonuses. They follow the out-of-cycle rule above.

●       Send us your shutdown dates.