Quarterly BAS Due (July–September)
Form 1099-NEC & Contractor Payment Reporting Check
Why this matters.
Since 1 July 2026, Australian employers have paid super under ‘Payday Super’. Under the Superannuation Guarantee (Administration) Act 1992, as amended by the Payday Super reforms, you no longer pay Superannuation Guarantee (SG) once a quarter. Instead, each time you pay wages you must pay 12% of the employee’s qualifying earnings, and the money must reach their super fund within 7 business days of payday. Qualifying earnings are ordinary time earnings plus any amounts the employee salary sacrifices into super. There are limited extra days for a new employee’s first contribution and for small off-cycle payments, and the ATO now matches each payday’s Single Touch Payroll report against what funds receive.
If a contribution arrives late or short, you are liable for the new SG charge for that payday. It is made up of the shortfall, notional earnings, an administrative uplift that can be reduced if you come forward quickly, and general interest charge. Assessments arrive faster, and directors can become personally liable for unpaid amounts through director penalty notices. The quarterly due dates of 28 October and 28 January no longer apply to wages paid from 1 July 2026, and the ATO’s Small Business Superannuation Clearing House closed on 1 July 2026. Employers who relied on either need a new process. This check shows whether your payroll, clearing house and fund details are set up for Payday Super.
