Payday Super Is Coming – Are You Ready?

From 1 July 2026, the way employers pay superannuation is changing. Under the new Payday Super rules, you’ll need to make a super contribution for each eligible employee on every single payday, not quarterly as many businesses do today.

What You Need to Do Before July

Now through March, focus on planning and preparation. Review your cash flow to make sure you can handle super payments with every pay run, and confirm that all employee super fund details including member account numbers are up to date and accurate. Errors that currently generate warnings may be outright rejected after 1 July.

The ATO has put together a great checklist to transition to Payday Super that can be downloaded here.

From April to June, lock in your plans. Check that your payroll software or clearing house will be ready for the change. If you’re still using the Small Business Superannuation Clearing House (SBSCH), now is the time to switch. The SBSCH will be closing on the 30th of June 2026 so it won’t be available for any payments after that time. ATO have produced a handy worksheet on how to transition from the SBSCH that can be downloaded here.

Also familiarise yourself with the new concept of “qualifying earnings,” which will be used to calculate your Super Guarantee obligations.

Don’t forget your Super Guarantee payment for the January–March 2026 quarter is due by 28 April 2026.

From 1 July 2026

Payday Super becomes law. Super contributions must be received and allocated by your employee’s fund within 7 business days of each payday. Late or incorrect payments may attract the Super Guarantee Charge (SGC).

The Bottom Line

This is a significant shift for many businesses, particularly around cash flow and payroll processes. The earlier you prepare, the smoother the transition.

If you need any help with Payday Super or your Employee obligations don’t hesitate to contact us at STS Accounting.