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In its simplest terms, Payday Super means that employers pay their super contributions for each payday with their salary and wages, instead of for each quarter.
To implement the current super system for a few months before changing to Payday Super, learn about Super for employers on the ATO website.
To implement the Payday Super system, complete this course to learn more.
Last modified: 01 Jun 2026
Super guarantee employer obligations
| Steps | Progress | |||||
|---|---|---|---|---|---|---|
New employers |
1 mins | |||||
Overview of superannuation |
2 mins | |||||
Working out if you have to pay super |
4 mins | |||||
Setting up super for your employees |
7 mins | |||||
Calculating super guarantee |
3 mins | |||||
Paying super contributions |
5 mins | |||||
Late payments |
2 mins | |||||
Penalties |
2 mins | |||||
Related courses |
1 mins | |||||
Course feedback |
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