Guides / Payday Super: the 7 business day deadline explained, with an example
Payday Super: the 7 business day deadline explained, with an example
Under Payday Super, the super for a payment has to reach the fund within 7 business days after payday. Count from the next business day. Weekends and any public holiday that covers a whole state or territory do not count, wherever you are. For a contractor you pay by invoice, the payday is the day you pay the invoice.
Last updated 8 Nov 2026. This is information, not tax or legal advice; check with the ATO or your adviser.
How to count the 7 business days
- Start from the payday. For a contractor you pay by invoice, that is the date you pay the invoice.
- Day 1 is the next business day. The payday itself is not counted.
- Skip Saturdays and Sundays.
- Skip any day that is a public holiday for the whole of any Australian state or territory, even if you are not in that state or territory.
- Day 7 is the last day the fund can receive the super.
A public holiday that applies to only part of a state or territory is still a business day for Payday Super.
Worked examples from the ATO
The ATO's worked examples on its payment deadline page give these four paydays and fund dates. The ATO writes them for employees, and for contractors the rule is the same 7 business days.
| Paid on | Fund must receive it by | Days not counted on the way |
|---|---|---|
| Thu 30 Jul 2026 | Tue 11 Aug 2026 | Sat 1 Aug, Sun 2 Aug, Mon 3 Aug (Picnic Day, NT), Sat 8 Aug, Sun 9 Aug |
| Thu 3 Sep 2026 | Mon 14 Sep 2026 | Sat 5 Sep, Sun 6 Sep, Sat 12 Sep, Sun 13 Sep |
| Fri 4 Sep 2026 | Tue 15 Sep 2026 | Sat 5 Sep, Sun 6 Sep, Sat 12 Sep, Sun 13 Sep |
| Thu 10 Dec 2026 | Mon 21 Dec 2026 | Sat 12 Dec, Sun 13 Dec, Sat 19 Dec, Sun 20 Dec |
The 30 July example, day by day
| Date | What happens |
|---|---|
| Fri 31 Jul 2026 | Business day 1 |
| Sat 1 Aug 2026 | Weekend: not counted |
| Sun 2 Aug 2026 | Weekend: not counted |
| Mon 3 Aug 2026 | Public holiday (Picnic Day, NT): not counted |
| Tue 4 Aug 2026 | Business day 2 |
| Wed 5 Aug 2026 | Business day 3 |
| Thu 6 Aug 2026 | Business day 4 |
| Fri 7 Aug 2026 | Business day 5 |
| Sat 8 Aug 2026 | Weekend: not counted |
| Sun 9 Aug 2026 | Weekend: not counted |
| Mon 10 Aug 2026 | Business day 6 |
| Tue 11 Aug 2026 | Business day 7 |
Monday 3 August 2026 is Picnic Day in the Northern Territory. It is a holiday for the whole territory, so it does not count for anyone, wherever the business is.
Cases the 7 day count does not cover
For the first payment to a new employee or contractor, the ATO page gives a longer time: "within 20 business days after the relevant QE day (payday)". Supercue always shows the 7 business day date, which is the earliest, and says so in the tool.
Check your own dates
Supercue counts these business days for every payment in a Xero CSV, using the public holiday lists for 1 July 2026 to 31 December 2027. A deadline that falls after that date is flagged in the tool. Supercue reads a Xero payments or bills CSV in your browser, so the file is not uploaded. It is free for your first 10 rows, then $19 a month.
Questions people ask
Is the deadline when I send the super or when the fund gets it?
When the fund gets it. The ATO says super is on time if it is received by the super fund within 7 business days after paying.
Does the day I pay count as day 1?
No. In the ATO example, a payday of Thursday 30 July 2026 gives a fund date of Tuesday 11 August 2026, which is the seventh business day when you count from Friday 31 July and skip the weekend and Monday 3 August.
Which public holidays count?
A public holiday for the whole of any Australian state or territory counts as a non-business day for everybody, even if you are not in that state or territory. A holiday that applies to only part of a state or territory does not.
What is the payday for a contractor I pay by invoice?
The ATO says the payday is the date the invoice is paid.
Is there a Payday Super calculator for contractor payments?
Supercue works out the 12% super and the 7 business day fund date for each payment in a Xero CSV. The ATO's worked examples on its deadline page show the same counting by hand.
Is there ever a longer deadline than 7 business days?
For the first payment to a new employee or contractor the ATO page gives within 20 business days after the relevant QE day (payday). Supercue does not apply that rule and always shows the 7 business day date.