Australia’s superannuation system is changing, and employers need to be prepared. The ATO’s new Payday Super system aims to streamline how super is reported and paid. This makes it easier for businesses to meet obligations while ensuring employees’ super is up to date.
From 1 July 2026, employers must make super contributions for eligible employees every payday, rather than quarterly. Preparation can start now to ensure a smooth transition.
Understanding Payday Super
Payday Super changes how super contributions are made and reported. Contributions must now be made on a per-payday basis, and employers must report them through STP-enabled software.
The ATO has published resources to help employers understand their responsibilities:
- Qualifying Earnings Fact Sheet – Helps determine which employee earnings are subject to Payday Super.
- Payday Super Checklist for Employers – A step-by-step guide for meeting new reporting and payment obligations.
- SBSCH Transition Checklist – Guides businesses still using the Small Business Superannuation Clearing House (SBSCH) on transitioning to a new provider before the service closes July 1st 2026.
These resources are regularly updated, so it’s important to monitor ato.gov.au/PaydaySuper for the latest guidance.
February–March 2026: Planning and Preparation
Plan the transition
- Set a start date for making super contributions each payday starting 1 July 2026.
- Seek professional advice if unsure about timing or payment processes.
Prepare the business
- Review cash flow – Adjust business processes to accommodate super payments each payday.
- Check payroll governance:
- Ensure all eligible employees’ super fund details are accurate, including account numbers and unique superannuation identifiers.
- Address any current super fund warnings or error messages. Payments that previously generated warnings could be rejected after 1 July 2026.
April–June 2026: Locking in Plans
Confirm software and service readiness
- Verify payroll or digital service providers are prepared for Payday Super.
- Ensure clearing houses or super fund portals are updated if used.
- Businesses still using the SBSCH should transition to an alternative provider before 1 July.
Strengthen payroll processes
- Set up a process to quickly resolve any errors so contributions reach super funds within 7 business days after payday.
- Understand qualifying earnings (QE), which affects calculation of super guarantee (SG) payments. More info is available at ato.gov.au/QE.
Key reminder: Pay the SG for the January–March 2026 quarter by 28 April 2026 to stay compliant.
Key Payday Super Deadlines for Employers
| Date | What Employers Must Do |
| 28 April 2026 | Pay the Super Guarantee (SG) for the January–March 2026 quarter. |
| 1 July 2026 | Payday Super starts – make contributions for eligible employees every payday. SBSCH can no longer be used. |
| Within 7 business days after each payday | Ensure SG contributions are received and allocated by employees’ super funds (unless a longer period applies). |
| 28 July 2026 | Make the final quarterly SG payment for the previous quarter under Payday Super. |
July 2026: Payday Super Comes into Effect
From 1 July 2026, Payday Super becomes law. Employers must:
- Ensure all SG contributions are received and allocated by employees’ super funds within 7 business days after payday (unless a longer period applies).
- Calculate super contributions based on qualifying earnings.
- Report qualifying earnings and super liabilities through STP-enabled software.
- Make the final quarterly payment by 28 July 2026.
Important notes:
- SBSCH can no longer be used for contributions after 1 July 2026.
- No late payment offsets are available for the first quarter under Payday Super rules.
- Failure to comply may result in Super Guarantee Charge (SGC) liabilities.
Getting Ready Today
Businesses that haven’t started preparing should begin immediately. Review employee super fund details, update payroll processes, and understand qualifying earnings calculations. Using the ATO’s checklists and fact sheets ensures a smooth and compliant transition to Payday Super.
Need help preparing for Payday Super ? Contact us as soon as possible. Our team can guide you through the changes, review your processes, and make sure your business is ready for 1 July 2026.
For ongoing updates and guidance, visit ato.gov.au/PaydaySuper