Rule 2026.2.0

Methodology

Version 2026.2.0 · Effective for calculations from 1 July 2026 · Last reviewed against ATO guidance: August 2026

Harbour calculates the statutory due date for Super Guarantee contributions under Payday Super rules and a recommended “latest safe pay date”.

This page publishes the exact due-date logic so accountants, payroll managers and auditors can verify every result. The live calculator calls the TypeScript engine. It does not re-implement this snippet.

How this page relates to the calculator

Use the public calculator to get a due date for a payday. This page is the published method those tiles use — same rule pack 2026.2.0, same holidays, same 7 / 20 business-day count. It is not a second calculator and it does not lodge SuperStream.

Open the calculator

7 vs 20 business days

Payday Super’s usual window is 7 business days after the Qualifying Earnings day (the payday is not counted). 20 business days applies only to the first contribution for a new employee, or the first contribution to a new complying super fund — not to every later payday.

Employers: on the calculator, tick First contribution (20 business days) only when this payday is that first contribution. Leave it off for the usual 7. Harbour does not decide whether 7 or 20 applies.

Accountants: the same checkbox sits on each Workbench payday. Confirm with payroll and the ATO payment deadlines page. Harbour does not lodge SuperStream.

Open the calculator and use the First contribution checkbox. Tiles update for the 20-day case only when that box is ticked.

When not to tick 20

Subsequent paydays for the same employee and fund stay on 7 business days.
A new hire’s second (and later) contributions are not a first contribution.
Changing funds only uses 20 for the first contribution to that new fund — not forever.
If you are not sure it is the first contribution, leave the box unticked (7) and confirm independently. Harbour does not assess eligibility.

Harbour buffer, not statute

Latest safe is a Harbour working-paper date — not the statutory due date, not an ATO deadline, and not an on-time determination. The legal requirement remains: received by the fund and allocatable within 7 business days after payday (20 for a first contribution). Harbour never offers a 0 business-day buffer.

Unknown clearing house · 2 business days (default). Use this when you are not sure how fast the clearing house or fund rail settles. Harbour subtracts 2 business days from statutory due. SME example on the calculator: 18 Aug 2026 payday, First contribution unticked → statutory due Thu 27 Aug, latest safe Tue 25 Aug.
Known fast rail · 1 business day (optional). Use this only if you know the rail. Same payday → latest safe Wed 26 Aug; statutory due stays 27 Aug. Still not statute. Confirm with your payroll or clearing house. Harbour does not certify NPP, SuperStream, or on-time arrival.

Paying on the statutory due date via a clearing house is usually late. Accountants: the buffer is a file note for processing delay — not a substitute for the received-by-fund rule. Open the calculator

Working-paper evidence pack

The public CSV / PDF / Print is the Harbour working-paper evidence pack for the current calculator result. Not a lodgement. Not an ATO determination. Lock demo: 18 Aug 2026 / $2,000 / first contribution unticked → statutory 27 Aug, latest safe 25 Aug, this payday SG $240.00.

Section	On the face	What it is
Header	Harbour mark, title, Rule pack 2026.2.0	Identifies the pack. Title stays Harbour working-paper evidence pack.
Inputs	Qualifying Earnings day, amount typed, first-contribution flag	What you typed. Harbour does not decide what counts as Qualifying Earnings.
Calculated	Statutory due, latest safe, this payday SG	From calculatePublicDue only. Latest safe is a Harbour buffer, not statute.
Notes	Skipped days, received-and-allocatable, MCB, QE not decided, out of scope	Working-paper notes. Optional rejection / resubmit fields if you typed them.
Responsibility	Not advice / not a tax agent / does not lodge SuperStream	You remain solely responsible. Confirm independently.
Footer	Operator — ABN not yet published; full Codex stamp	ABN only here. Do not invent an ABN. Cash-flow stays off this pack.

Open the calculator

Official ATO definition of business day

A business day is any day other than:

a Saturday or Sunday
a day that is a public holiday for the whole of any Australian state or territory

Source: ATO – Payment deadlines for Payday Super

Nationwide effect: if there is a state or territory-wide public holiday anywhere in Australia, that day is not a business day for Payday Super purposes for every employer in Australia, regardless of where the employer or the fund is located.

Regional or partial public holidays (Royal Queensland Show – Brisbane area only; Royal Hobart Show Day; local show days) still count as business days.

Half-day public holidays (for example Christmas Eve from 6 pm or 7 pm) are treated as ordinary business days unless gazetted as a full-day public holiday for the whole state or territory.

Counting rules

The Qualifying Earnings day itself is not counted.
Count the required number of business days after the Qualifying Earnings day.
Standard: contribution must be received by the fund within 7 business days after the Qualifying Earnings day.
Extended: 20 business days for the first contribution for a new employee or the first contribution to a new complying super fund.
Clearing-house processing time counts inside the window. Paying on the statutory due date via a clearing house is usually late.

2026 whole-of-jurisdiction holidays

Generated from the same calendar the engine uses. Regional show days are omitted on purpose.

2026-01-01
2026-01-26
2026-03-02
2026-03-09
2026-04-03
2026-04-04
2026-04-05
2026-04-06
2026-04-25
2026-04-27
2026-05-04
2026-06-01
2026-06-08
2026-08-03
2026-09-28
2026-10-05
2026-12-25
2026-12-26
2026-12-28

Holiday update process

This list is a working pack for Rule 2026.2.0, not a government gazette.
Whole-of-jurisdiction only. Regional show days stay business days.
Annual: before 1 December each year, compare this set to the ATO Payday Super deadlines page and state/territory gazettes. A change needs a new rule-pack version (2027.x.x) and a Founder-CEO yes. Do not silent-edit.
Mid-year gazettal: same gate. Do not change fixtures to match a search snippet.
2027 dates are not published here until that pack exists.

Indexing is controlled by the host.

Pure JavaScript implementation (auditable)

Due-date core only. Default unknown clearing-house buffer is 2 business days. NPP buffer is 0 in the product engine.

Full legal text

/**
 * Harbour Payday Super – Rule 2026.2.0
 * Pure, auditable business-day calculator. Holidays are whole-of-jurisdiction only.
 * This is the due-date core. The public calculator does not apply MCB, SGC or pay-code classification.
 * Holidays are the same set the running calculator uses (whole-of-jurisdiction only).
 */

const RULE_VERSION = "2026.2.0";

const NON_BUSINESS_HOLIDAYS = new Set([
  "2026-01-01",
  "2026-01-26",
  "2026-03-02",
  "2026-03-09",
  "2026-04-03",
  "2026-04-04",
  "2026-04-05",
  "2026-04-06",
  "2026-04-25",
  "2026-04-27",
  "2026-05-04",
  "2026-06-01",
  "2026-06-08",
  "2026-08-03",
  "2026-09-28",
  "2026-10-05",
  "2026-12-25",
  "2026-12-26",
  "2026-12-28",
]);

function toUTCDateOnly(input) {
  const d = new Date(input);
  return new Date(Date.UTC(d.getUTCFullYear(), d.getUTCMonth(), d.getUTCDate()));
}

function formatKey(date) {
  return date.toISOString().slice(0, 10);
}

function isBusinessDay(date) {
  const d = toUTCDateOnly(date);
  const day = d.getUTCDay();
  if (day === 0 || day === 6) return false;
  return !NON_BUSINESS_HOLIDAYS.has(formatKey(d));
}

function addBusinessDays(startDate, n) {
  let current = toUTCDateOnly(startDate);
  let counted = 0;
  while (counted < n) {
    current.setUTCDate(current.getUTCDate() + 1);
    if (isBusinessDay(current)) counted++;
  }
  return current;
}

function subtractBusinessDays(startDate, n) {
  let current = toUTCDateOnly(startDate);
  let counted = 0;
  while (counted < n) {
    current.setUTCDate(current.getUTCDate() - 1);
    if (isBusinessDay(current)) counted++;
  }
  return current;
}

function calculatePaydaySuperDue(qeDate, isNewEmployeeOrNewFund = false, safeBufferBusinessDays = 2) {
  const businessDaysRequired = isNewEmployeeOrNewFund ? 20 : 7;
  const statutoryDueDate = addBusinessDays(qeDate, businessDaysRequired);
  const latestSafePayDate = subtractBusinessDays(statutoryDueDate, safeBufferBusinessDays);
  return {
    qeDate: toUTCDateOnly(qeDate),
    statutoryDueDate,
    latestSafePayDate,
    businessDaysRequired,
    isExtended: isNewEmployeeOrNewFund,
    ruleVersion: RULE_VERSION,
    notes: [
      "Statutory due = date by which contribution must be received by the fund.",
      "Latest safe pay date = last day to initiate payment allowing the rail buffer. Default unknown clearing house = 2 business days.",
      "Paying on the statutory due date via a clearing house is usually late."
    ]
  };
}

Open uncertainty

Draft LCR 2026/D1 is unfinalised. Department of Education v Commissioner of Taxation [2026] FCA 898 and the ATO interim decision impact statement remain live.

Harbour defaults to including salary-loading and unclear leave-loading in qualifying earnings, then sets humanReviewRequired. Casual loading and shift penalties are ordinary QE. Underpayment is the SGC event.

Qualifying earnings catalog

Item	Decision	Flags	Why
Ordinary time wages / salary	include		OTE and QE. Payments for ordinary hours of work.
Paid annual leave (in service)	include		Certain types of paid leave are OTE and therefore QE.
Paid personal / carer's leave (in service)	include		Paid personal leave in service is OTE / QE.
Leave cashed out in service (annual / LSL / personal / RDO at ordinary rates)	include		Cashed-out annual leave, long service leave, sick/personal/carers leave and RDOs in service are OTE and QE. Unused leave on termination is not.
Casual loading	include		Casual loading is OTE and QE on the live ATO qualifying-earnings page.
Shift penalties (including public holiday penalties)	include	Award	Shift penalties on ordinary hours are OTE and QE.
Salary loading / all-purpose loading	review	DoE 898 · LCR D1 · Award	Borderline under Department of Education [2026] FCA 898 and draft LCR 2026/D1. Conservative engine includes the amount and requires human review.
Commission (including outside ordinary hours)	include		All commissions are QE, including those solely for work outside ordinary hours.
Performance / Christmas / sign-on / referral / return-to-work bonus	include	LCR D1 ·	Bonuses in respect of ordinary hours are OTE and QE.
Bonus solely for work entirely outside ordinary hours	exclude	LCR D1 · Award	ATO example (Jessie): bonus for Sunday project work entirely outside ordinary hours is overtime, not QE.
Task / skill / adverse-conditions / retention allowance	include	LCR D1 ·	Industry, higher duties, leading hand, first aid, heights, confined spaces, retention (STP type KN) are OTE and QE.
Expense allowance expected to be fully expended	exclude	LCR D1 ·	ATO example (Matteo tool allowance): genuine expense allowance expected to be used in full is not QE.
Allowance only partly related to expenses	include	LCR D1 ·	Partial compensation paid regardless of whether the expense was incurred is OTE and QE. Review recommended.
On-call allowance during ordinary hours	include	LCR D1 ·	Hourly on-call allowance for ordinary hours is OTE and QE.
On-call / call-back allowance outside ordinary hours	exclude	LCR D1 · Award	On-call outside ordinary hours and call-back allowances are not QE.
Salary sacrificed to super (would otherwise be QE)	include		Amounts that would be QE if paid in cash remain QE when sacrificed to super (ATO Mika example).
Salary sacrificed to super (would not otherwise be QE)	exclude		Sacrificed parental leave or overtime is not QE.
Salary sacrificed to a novated lease / non-super benefit	exclude		ATO example (Ava): the slice sacrificed to a novated lease is not QE. Enter cash wages net of the lease amount; do not also include the sacrificed slice as ordinary wages.
Overtime (ordinary hours clearly identified)	exclude	Award	ATO example (Pierre): overtime beyond clearly identified ordinary hours is not QE. Award may still require super.
Hours that cannot be split from ordinary time	include	LCR D1 · Award	If overtime cannot be distinctly identified (including some annualised salaries), all hours are ordinary hours and QE.
Annual leave loading clearly linked to lost overtime	exclude	LCR D1 · Award	Leave loading referable to lost opportunity to work overtime is not QE.
Annual leave loading (purpose unclear)	review	DoE 898 · LCR D1 · Award	If the loading is not clearly overtime-linked, conservative engine includes it and requires review (FCA 898 / LCR 2026/D1).
Employer or government paid parental leave	exclude	Award	Employer-paid and government paid parental leave are not QE.
Workers' compensation while required to work	include		Workers' compensation for hours worked or required to attend work is OTE and QE.
Workers' compensation where employee is not required to work	exclude		Workers' compensation and top-ups where no work is required are not QE.
Ancillary / community / jury / defence leave	exclude		Ancillary and defence leave payments are not QE.
Directors' fees (working or non-working)	include		Remuneration paid to working or non-working directors is QE.
Payment in lieu of notice	include		ATO example (Michael): payment in lieu of notice is QE. Unused leave and genuine redundancy on termination are not.
Unused leave on termination	exclude		Unused annual leave, leave loading, LSL, personal leave, RDOs and TOIL on termination are not QE.
Payment in consequence of termination (redundancy, severance, ETP)	exclude		Genuine redundancy above tax-free, severance, wrongful dismissal, death benefits are not QE.
Reimbursement of actual expenses	exclude		Reimbursements of expenses already incurred are not QE.
Fringe benefits / ESS shares / employer super contributions	exclude		Fringe benefits, ESS acquisitions and employer super contributions are not QE.
Overpayment required to be repaid	exclude		Overpayments the employee must repay are not QE.
Contractor paid wholly or principally for labour	include	LCR D1 ·	Expanded employee definition: independent contractors paid mainly for their labour are SG employees. Confirm the labour test.
Contractor paid for a result (not principally labour)	exclude	LCR D1 ·	A genuine results contract that is not principally for labour is outside SG. Review recommended.
Employee under 18 working 30 hours or fewer	exclude	Award	SG does not apply to employees under 18 unless they work more than 30 hours in a week.
Long service leave under a portable scheme	exclude		LSL paid under a portable long service leave scheme is not QE.
Time off in lieu cashed out in service	exclude	LCR D1 · Award	TOIL cash-out in service is not QE.