Cbus and payday super for construction crews

If your construction crew is paid weekly or fortnightly, Cbus super now follows each payday. For paydays from 1 July 2026, the contribution generally must reach the employee’s super fund within 7 business days, rather than waiting for a quarterly deadline.

The numbers payroll needs to know

As at August 2026, the statutory super guarantee rate is 12% of an employee’s ordinary time earnings, subject to the maximum contribution base.

As at August 2026, payday super applies to paydays on or after 1 July 2026. The usual deadline is 7 business days after payday. That is the date the contribution must reach Cbus or the employee’s other fund, not merely the date you approve the payment.

As at August 2026, there is no $450 monthly earnings threshold for super guarantee. Short-term and casual workers can still qualify. Employees aged under 18 generally need to work more than 30 hours in a week before super guarantee applies.

You can read the broader payroll rules in our payday super guide.

What changed from quarterly super

The old quarterly dates no longer set the normal deadline for paydays from 1 July 2026. Every payday creates its own timing obligation.

Payroll point	Before 1 July 2026	Paydays from 1 July 2026
Main payment cycle	Contributions could generally be paid quarterly	Contributions follow each payday
Normal deadline	28 days after the end of each quarter	Fund receipt within 7 business days of payday
Weekly crew	Up to 13 weekly pays could be grouped	Each weekly payday has its own deadline
What counts	Payment received by the fund	Payment received and accepted by the fund
Example	June quarter contributions due by 28 July 2026	Contribution for Friday 7 August 2026 generally received by Tuesday 18 August 2026, assuming no relevant public holiday

Contributions relating to pay periods before 1 July 2026 can still fall under the old transitional rules. Keep those amounts separate from contributions triggered by July paydays. It makes reconciliation much easier.

Cbus does not remove fund choice

Cbus is common across construction, but you cannot automatically put every new worker into Cbus just because they are on a building site.

Start by giving the worker a choice of super fund. If they do not choose, check whether the ATO has a stapled fund for them. Only use your eligible default fund when there is no valid choice and no stapled fund returned.

For each worker, check:

• The fund name and unique superannuation identifier.
• The member number.
• The worker’s legal name, date of birth and tax file number details.
• Whether the account is open and able to receive contributions.
• Whether an EBA, award or employment contract requires more than the statutory minimum.

A Cbus member number from an old job can still be wrong or inactive. Do not rely on a number copied from a previous timesheet.

Check the award or EBA before calculating

The 12% super guarantee is the legal floor. Construction awards and EBAs can create extra obligations.

An EBA might require a higher percentage, a minimum contribution, super on a broader earnings base or particular payment timing. Some all-purpose allowances may also form part of ordinary time earnings. Genuine reimbursements and overtime outside ordinary hours are usually treated differently.

Say a worker receives ordinary wages, an all-purpose site allowance and overtime. Do not just apply 12% to gross pay. First identify the earnings that count as ordinary time earnings. Then check whether the applicable EBA requires super on additional amounts.

Use the payday super calculator to estimate the contribution for each pay run. The calculator helps with the numbers, but the award, EBA and worker’s employment terms decide the correct earnings base.

Allow time for Cbus to receive the money

Here is the trap, pressing submit is not the same as Cbus receiving the contribution.

A clearing house may need time to validate the file, move the money and send the contribution to the fund. Incorrect member details, insufficient funds or a mismatch between the payment and contribution file can cause a rejection.

Work backwards from the 7 business day deadline. If your provider says processing can take several business days, lodge and fund the contribution earlier. Friday paydays, public holidays and site shutdowns should be built into the schedule.

The ATO’s Small Business Superannuation Clearing House ceased operating from 1 July 2026. Employers that previously used it need another SuperStream-compliant payment method.

A practical payday workflow

For a weekly construction payroll, the routine can be simple:

1. Finalise timesheets, allowances, leave and ordinary hours.
2. Calculate super guarantee and any extra award or EBA contribution.
3. Create the contribution record for that payday.
4. Send the file and cleared funds through your payment provider.
5. Confirm Cbus and other funds received the contributions.
6. Investigate rejected or returned amounts immediately.
7. Reconcile payroll, the clearing house and fund responses by employee.

Keep the payday, earnings base, contribution amount, submission date, receipt status and rejection messages. A bank withdrawal by itself does not prove that the correct fund received the money.

What happens when a contribution is late

A late contribution can create a super guarantee shortfall. Under the payday super rules, the super guarantee charge can include the unpaid shortfall, notional earnings and an administrative uplift. Interest and further penalties may apply when an employer fails to lodge the required statement on time.

Paying Cbus late does not automatically make the problem disappear. The late payment may be available as an offset in some circumstances, but you still need to assess the super guarantee charge and lodge correctly.

If a payment is rejected, fix the member or payment data at once. Then check whether the corrected amount can still reach the fund inside the original 7 business day window. If it cannot, get payroll or tax advice rather than waiting for quarter-end.