Payday Super Changes Coming 1 July 2026

From 1 July 2026, employers will need to pay super at the same time as salary and wages, replacing the current quarterly payment cycle.

What the New Payday Super Rules Mean

Under the new requirements:

• SG contributions must be paid on every payday
• Payments must be received by the employee’s super fund within 7 business days
• SG calculations will shift to Qualifying Earnings (QE)
• Employers will need to report both QE and SG liabilities through Single Touch Payroll (STP)

The ATO has confirmed that Payday Super is now law and is encouraging businesses to start preparing early.

Clearing House Changes

The ATO has also announced that the Small Business Superannuation Clearing House (SBSCH) will close on 1 July 2026.

If your business currently uses SBSCH, you will need to transition to a new super payment solution before that date.

What Employers Should Start Planning for Now

To be ready, businesses should consider:

1. Cash Flow Impact

More frequent super payments will mean money leaves the business more regularly.

2. Payroll & Software Readiness

Check that your payroll and accounting systems can manage the new requirements.

3. STP Reporting Accuracy

From July 2026, employers must report QE and SG obligations correctly through STP.

4. Internal Payroll Processes

Review payroll workflows, approval steps, and payment timing to meet the shorter deadlines.

Key Timeline

• Up to 30 June 2026: Quarterly SG due dates still apply
• From 1 July 2026: SG must be paid on payday and received within 7 business days

Need Help Preparing?

If you would like assistance setting up Single Touch Payroll, automating super contributions, or understanding how Payday Super will affect your business, our team is here to help.

Book a free consultation with TaxAssist Accountants today for tailored advice and support by clicking here. 

Published 30 Jan 2026

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