From 1 July 2026, employers must pay employees’ super guarantee contributions at the same time as salary or wages are paid. This change is called “Payday Super”.
Key Employer Requirements
Under the new Payday Super rules, employers must:
- pay super guarantee on every payday
- ensure super guarantee contributions reach the employee’s super fund within 7 business days after payday, unless an extended timeframe applies (for example, the first super payment for new employees must be received by their super fund within 20 business days after their first payday)
- calculate the super guarantee amount as 12% of qualifying earnings (QE), which is a new term that generally includes ordinary earnings (OTE), salary sacrifice amounts and certain contractor payments captured under super guarantee rules
- report both qualifying earnings (QE) and super liability through Single Touch Payroll (STP)
- use payroll systems that can process super guarantee payments electronically
Small Business Superannuation Clearing House (SBSCH)
The ATO’s SBSCH will close permanently on 1 July 2026. Employers using SBSCH should:
- choose a new clearing house
- move to the new system before 30 June 2026
- download old records before SBSCH closes
Recommended Employer Action Plan Before 30 June 2026
Employers should:
- review payroll software to ensure it supports Payday Super
- automate super calculations and payments where possible
- test payroll and super workflows before 1 July 2026
- ensure employee super fund details are current and validated
- replace SBSCH if currently used
- implement procedures to monitor failed or rejected super payments
- update cash flow forecasts to account for more frequent super payments
Late super guarantee payments may result in super guarantee charge (SGC), interest and administrative penalties imposed by the ATO.
Please reach out to us if you have any queries or would like help implementing Payday Super.
