Since 1 July 2026 a super contribution is on time only when the fund receives it within seven business days of payday, or twenty business days for a first contribution to a new fund. Sending money to a clearing house does not stop the clock. A late line attracts the shortfall, notional earnings and an administrative uplift of up to 60 per cent.
Since 1 July 2026, super guarantee contributions are generally due within seven business days of each payday, not once a quarter. Business days are defined nationally: a public holiday in any state or territory stops the clock for every employer, not just employers in that state. A contribution only counts as on time once the fund receives it, not once you have sent it to a clearing house.
Miss the deadline and the ATO can raise an SG shortfall, notional earnings and an administrative uplift of up to 60 per cent, on top of the amount owed. This tool reads a CSV export from payroll, clearing house and fund records, flags every contribution that missed the deadline on the facts supplied, and produces an experimental SG charge estimate for those lines. The repository's own framing is "Experimental review aid. Not a compliance determination."
Payroll exports usually only show when money left the business, not when the fund received it, and the law tests receipt by the fund. Without a fund receipt date, a line can only come back "at risk", not a real verdict.
This is an educational tool, not tax, legal or financial advice, and using it creates no professional relationship. The ATO assesses the SG charge; figures here are experimental estimates that exclude components listed above. Check anything material against current ATO guidance and calculators, and get advice for your circumstances.
git clone https://github.com/ryanduguid/payday-super-checker.git
cd payday-super-checker && pip install .The fund must receive the contribution within seven business days of the payday, or twenty business days for a first contribution to a new fund. The test is receipt by the fund, not the day the employer sent the money.
Yes. A business day excludes any day that is a public holiday for the whole of a state or territory, so one national calendar applies to every employer. A holiday in Western Australia moves a Sydney employer's deadline.
No. The law tests when the fund received the contribution, so transit time through a clearing house is the employer's risk.
The ATO can raise a superannuation guarantee shortfall, notional earnings and an administrative uplift of up to 60 per cent on top of the amount owed. This tool produces an experimental estimate of that exposure, not a compliance determination.