1 · Your payday drives STP (on or before payday) and super (received by the fund within 7 business days — Payday Super, in force since 1 July 2026).
2 · Your withholder size — not your pay cycle — drives when you remit PAYG withholding.
3 · Hiring events drive TFN obligations (collected at commencement; day 28 is the top-rate trigger).
4 · The year drives finalisation (14 July) and state payroll-tax annual returns.
Clock 1 — every payday, whatever your cycle
These two deadlines repeat every single payday. A weekly payroll runs them 52 times a year; monthly, 12 times.
| When | Obligation |
|---|---|
| On or before payday | STP Phase 2 pay event lodged to the ATO from your payroll software. |
| Payday + 7 business days | Super — 12% of qualifying earnings — received by each employee's fund. Received, not sent: initiate 2–3 days early for your channel's clearing time. |
| Payday | Net pay disbursed (ABA/BECS or NPP). Payday itself is set by the award or agreement, not the ATO. |
52 paydays means 52 STP events and 52 super receipt deadlines a year. This volume is why per-payday automation matters more the shorter your cycle.
Earnings paid up to 30 June 2026 stay on the old quarterly super cycle — the final quarterly deadline is 28 July 2026 (super guarantee charge cycle 28 August). Everything paid from 1 July 2026 is on the payday clock above.
Clock 2 — PAYG remittance follows your size, not your cycle
The tax you withhold from pay is remitted to the ATO on a schedule set by your annual withholding volume. Paying weekly vs monthly changes nothing here.
| Withholder size | Remit PAYG |
|---|---|
| Small — up to $25,000/yr | Quarterly with the BAS: 28 Oct · 28 Feb · 28 Apr · 28 Jul |
| Medium — $25,001 to $1m/yr | Monthly, by the 21st of the following month |
| Large — over $1m/yr | Direct electronic payment within ~6–8 days, twice-weekly schedule (no activity-statement reporting for withholding) |
Clock 3 — TFN obligations are event-driven
- At commencement: collect the employee's tax details (TFN, residency, tax-free threshold — via ATO online commencement forms or the paper declaration); the details are reported through STP.
- Day 28: if no valid TFN has been provided and no exemption applies, withhold at the top rate (47% for residents) from then on.
Clock 4 — the annual marks
| Date | Obligation |
|---|---|
| 14 July | STP finalisation — employees' income statements marked "Tax ready" (30 September for closely-held payees, including employers with 20+ employees who have them). |
| 21 July | VIC and QLD payroll-tax annual returns. |
| 28 July | NSW payroll-tax annual return. |
If a deadline is missed
The penalty unit is $364 from 1 July 2026; failure-to-lodge penalties accrue per 28 days (capped at five units, with ×2/×5 multipliers for medium and large entities). A missed super receipt deadline triggers the redesigned super guarantee charge — ATO-assessed automatically, comprising the outstanding super, daily-compounding interest at the general interest charge rate, an administrative uplift of up to 60%, and any choice loading; unlike the old quarterly charge it is generally tax deductible.
Quick answers
When is STP due if I pay weekly?
On or before each payday — every payday is an STP pay event, so a weekly payroll lodges 52 pay events a year. The cadence follows your payday, whatever your cycle.
When must super reach the fund under Payday Super?
For earnings paid from 1 July 2026, super contributions must be received by the employee's fund within 7 business days of payday — received, not just sent. Initiate payment early enough for your channel's clearing time. Earnings paid up to 30 June 2026 stay on the old quarterly cycle, with the final deadline on 28 July 2026.
Does paying fortnightly change when I remit PAYG withholding?
Generally no. PAYG remittance follows your withholder size, not your pay cycle: small withholders (up to $25,000 a year) remit quarterly with the BAS, medium withholders ($25,001 to $1 million) remit monthly by the 21st, and large withholders (over $1 million) pay electronically within about 6 to 8 days on a twice-weekly schedule.
What happens if super misses the payday deadline?
The redesigned super guarantee charge applies: it is assessed by the ATO (no SG statement to lodge) and is made up of the outstanding super, interest compounding daily at the general interest charge rate, an administrative uplift of up to 60%, and any choice loading. Unlike the pre-July-2026 quarterly charge, it is generally tax deductible.
Every clock, automated
Ledra Pay lodges STP on every finalised pay run, tracks the super receipt window per payday, remits on your withholder schedule and finalises the year — with an evidence trail behind every deadline met.
See Australian payroll →Government sources
- ATO — Single Touch Payroll (pay events on or before payday).
- ATO — Finalising your STP data (14 July; closely-held variants).
- ATO — Payday superannuation (in force for earnings paid from 1 July 2026).
- ATO — Qualifying earnings (the per-payday super base).
- ATO — Quarterly super (earnings paid to 30 June 2026) (the tail quarter).
- ATO — PAYG withholding (remittance by withholder size).
- ATO — Withholding if no TFN (the 28-day top-rate rule).
- Revenue NSW — Payroll tax (NSW return dates).
- SRO Victoria — Payroll tax (VIC return dates).
- Queensland Revenue Office — Payroll tax (QLD return dates).
Per-claim citations, penalty mechanics and the full obligation-by-obligation calendar live in the lodgement calendar.
Related
The same deadlines organised by period — monthly, quarterly and the financial-year strip.
The same deadlines organised by obligation, with penalties and channels.
Everything that must be in place before the first payday.
What each pay event reports, and finalisation.