Free employer super calculator for Australian businesses
Employer Super Calculator: Model Your Payday Super Obligations
This free employer super calculator shows how much super you owe per pay run under Australia’s payday super rules effective 1 July 2026. Enter your wages bill, select your pay frequency, and get your per-payday obligation, annual total, and a cash flow comparison against the current quarterly system.
Payday super start date
Super Guarantee rate - unchanged
Super must reach fund within 7 business days of payday
Quarterly float available after 1 July 2026
Employer super calculator — payday super obligations from 1 July 2026
Enter your payroll details to see your per-pay-run super obligation, annual total, and cash flow impact.
Not sure how this affects your cash flow plan?
Book a free 30-minute review →Understanding the change
What the payday super changes mean for your employer super contributions
Payday super changes when you pay, not how much. According to the ATO, the total annual Super Guarantee obligation is identical under both systems, what disappears is the quarterly float many businesses currently rely on as working capital. (Yes, that quarterly buffer you’ve been using to smooth cash flow. It’s gone from 1 July 2026.)
| What | Current system (quarterly) | From 1 July 2026 (payday super) |
|---|---|---|
| Payment frequency | 4 times per year | Every payday — weekly, fortnightly or monthly |
| Payment deadline | 28 days after quarter end | Received by super fund within 7 business days of payday |
| Super Guarantee rate | 12% (from 1 July 2025, per ATO) | 12% – unchanged |
| Annual total obligation | Identical to new system | Same total – timing only |
| Cash float available | Up to 90 days – you hold super until quarter end | Zero – super leaves your account each payday |
| Late payment penalty | SGC applies | SGC from day 8 after payday – no grace period |
| Clearing house | ATO SBSCH (free) or commercial | SBSCH closes – must use commercial clearing house |
| STP reporting | Single Touch Payroll required | STP + super linked to each pay event |
What this means for your cash flow: If you’re paying $20,000 per fortnight in wages, you currently hold a quarterly super buffer of approximately $28,800. From 1 July 2026, that buffer disappears – $2,400 will need to leave your account every fortnight instead. If you’ve been relying on that float as working capital, now’s the time to rebuild it.
Visualise your cash flow impact
Select your pay frequency and adjust the wages slider to model your business. Total annual super is identical under both systems. Only the timing and payment size changes.
12% Super Guarantee rate applied. Annual totals are identical under both systems. The chart illustrates payment timing and size only, not total cost.
Using this tool
How to use this employer super calculator
- Enter your total wages per pay run — gross wages across all employees per cycle, before tax. Don't include super in this figure.
- Select your pay frequency — weekly, fortnightly or monthly. Most Australian businesses run fortnightly payroll.
- Optionally enter your headcount — adds a per-employee super breakdown to your results, useful if you're managing individual salary packages.
- Check the super rate — pre-filled at 12% (the current Super Guarantee rate). Adjust only if a specific rate applies to certain employees.
- Click Calculate — you'll see your per-pay-run obligation, annual total, and the before-and-after cash flow comparison.
Scope
What's included — and what isn't
- What's included
- Employer super obligation on ordinary time earnings at your nominated rate
- Per-pay-run amount under payday super rules from 1 July 2026
- Annual super total (identical to current system)
- Quarterly vs payday super cash flow comparison
- Per-employee super breakdown when headcount is entered
- Not included
- Salary sacrifice or voluntary employee contributions
- Super Guarantee Charge (SGC) penalty calculations
- Contractor super obligations (assessed separately)
- Defined benefit or industry-specific super arrangements
Preparing for payday super
What to do with your super guarantee calculator results
Running the numbers is the first step. Here’s what to do with them.
Your per-pay-run result tells you exactly how much working capital you need in reserve on every payday. If you've been relying on the quarterly float, start setting that amount aside each pay run now. Don't wait until June.
The ATO's SBSCH closes on 1 July 2026 as it can't handle high-frequency payday super payments. If you're currently using it, you'll need a commercial alternative (Xero Payroll, MYOB, or QuickSuper) in place well before that date.
Your payroll platform needs to support payday super before July, including linking each super payment to the corresponding STP pay event. Confirm with your provider that your version is ready. Don't assume it's handled automatically.
Want help making sense of your results?
Hopkan Partners can review your payroll setup, map out your cash flow timeline, and make sure your employer super obligations are met from day one without scrambling in June. Book a free 30-minute consultation.
Common questions
Frequently asked questions about employer super obligations
To calculate your employer super contributions under payday super, multiply your total wages per pay run by 12% (the current Super Guarantee rate). That figure is your per-payday obligation from 1 July 2026. Use the employer super calculator above to run this automatically for weekly, fortnightly, or monthly pay cycles and see the full annual total.
No, the Super Guarantee rate stays at 12% under payday super. It’s been 12% since 1 July 2025 (FY26) and that doesn’t change. What changes is when you must pay it: every payday rather than quarterly. The total annual employer super obligation is identical under both systems.
Payday super starts on 1 July 2026. From that date, employer super contributions must be received by the employee’s super fund within 7 business days of each payday. Pay periods ending before 1 July 2026 still follow the existing quarterly rules and you don’t need to change anything until then.
The Super Guarantee Charge (SGC) applies if super isn’t received by the fund within 7 business days of payday. The SGC includes the unpaid super amount, nominal interest at 10% per annum, and an administration fee. There’s no grace period, the 7-business-day deadline runs from each payday, not from a quarter end.
Potentially. If a contractor meets the ATO’s extended definition of employee, for example, they work mainly for your business using your tools and equipment, you may already owe them super under the current rules. Payday super applies to those same obligations from 1 July 2026. Contractor super is assessed case by case and is worth reviewing with your bookkeeper before July.
The ATO’s Small Business Clearing House (SBSCH) is a free super clearing house for businesses with fewer than 20 employees or an annual wages bill under $10 million. It closes on 1 July 2026 because it can’t process the volume of high-frequency super payments required under payday super. If you’re currently using SBSCH, you’ll need to move to a commercial clearing house before that date.
Employer super is calculated as 12% of ordinary time earnings (OTE) – the amount paid for ordinary hours of work, excluding most overtime. For most salaried and hourly employees, OTE equals the gross wages shown in your payroll system. Your payroll software should separate OTE automatically, but it’s worth confirming this with your bookkeeper before July if you have employees on variable pay arrangements.
No. Payday super is completely separate from GST, BAS, and income tax. Your BAS lodgement schedule and GST obligations don’t change. What does change is that super now leaves your account on the same day as PAYG withholding. Both obligations hit your cash flow at once on each payday. Worth factoring into your cash flow planning now.
Yes. Payday super applies to all employees currently entitled to super, including part-time and casual workers. The minimum earnings threshold was removed from 1 July 2022, so super is owed on all ordinary time earnings regardless of hours worked or employment type. If you’re already paying super to a casual employee, payday super rules apply to them from 1 July 2026.
This employer super calculator models the Super Guarantee obligation only, based on ordinary time earnings at your nominated rate. Salary sacrifice isn’t included because it varies by employee and arrangement. Check the specifics with your bookkeeper or payroll provider before July 2026.
Further reading
Related resources on payday super and employer obligations
Disclaimer: This employer super calculator is provided for general information purposes only and doesn’t constitute financial, tax, or legal advice. Figures are estimates based on inputs provided and the standard 12% Super Guarantee rate as set by the ATO. Individual circumstances, including salary sacrifice arrangements, contractor obligations, and industry-specific awards, may affect your actual super liability. Hopkan Partners recommends confirming your employer super obligations with a qualified bookkeeper or accountant before 1 July 2026.