When an employer makes a contribution to a particular super fund for an employee for the first time, the extended usual period applies. This means the contribution is due 20 business days after payday, rather than the usual period of 7 business days. The extended usual period applies when:

• An employee starts with an employer for the first time
• An employee returns after a break in employment
• An employee changes super funds, or the employer must start contributing to a new fund

See also: Example of the extended usual period