What happens if I pay super late under Payday Super?
If you pay super late under Payday Super, you are treated as not having met your superannuation guarantee (SG) obligations for that pay run.

Late payment is non-compliance, even if the super is eventually paid.

What the law says

Under Payday Super, employers must pay super on or before each payday.


If super is not paid on time:

  • the employer is taken to have failed to meet their SG obligation for that pay run
  • the existing super enforcement framework applies
  • paying super later does not undo the late payment

Payday Super changes the timing of compliance, not the consequences of non-compliance.

What the ATO says

The Australian Taxation Office treats late-paid super as unpaid super for compliance purposes.


Where super is paid after the required due date, the ATO may:

  • require the employer to lodge a Superannuation Guarantee Charge (SGC) statement
  • apply penalties and interest under existing super law
  • take compliance or recovery action

These rules already exist. Payday Super applies them on a payday basis rather than quarterly.

What this means in practice

Under Payday Super:

  • there is no grace period after payday
  • late super cannot be “caught up” later to restore compliance
  • each pay run stands on its own for super timing

If super is paid late for a particular pay run, that pay run is non-compliant, even if:

  • wages were paid on time
  • super is paid a few days later
  • super is paid before the end of the quarter

This makes process reliability critical.

How this differs from quarterly super

Under quarterly super:

  • late payment is assessed against quarterly due dates

Under Payday Super:

  • late payment is assessed against each payday

This increases the frequency at which late payment can occur, without changing the underlying rules.

What this is not

Paying super late:

  • is not treated as compliant if paid soon after payday
  • does not reset compliance once paid
  • does not become acceptable because cash flow was tight
  • does not have a special Payday Super exemption

Primary sources

Australian Taxation Office — About Payday Super

https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/about-payday-super


Australian Taxation Office — Paying Super Contributions

https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions

Related guides

Last reviewed: 15 January 2026