Payday Super: Key Changes for Employers from 1 July 2026

The Australia Taxation Office (ATO) has announced significant changes to how employers must pay superannuation for their employees. Under the new Payday Super regime, from 1 July 2026, all employers will be required to pay superannuation at the same time as salaries and wages - removing the option to pay quarterly.

Key Changes:

 1. Deadline for Super Payments

• From 1 July 2026, super guarantee payments must be paid to an employee’s super fund at the same time as paying qualifying earnings (QE), on payday

• And received by the super fund within 7 business days. Some exceptions may apply.

2. Late payments and the super guarantee charge (SGC)

 SGC applies when amounts aren’t received by a super fund within 7 business days of payday. The SGC:

• is assessed by the ATO

• includes interest that compounds daily at the general interest charge rate.

• includes an administrative uplift, which can vary based on an employer’s history of meeting superannuation guarantee obligations and may be reduced by a voluntary disclosure.

• is tax-deductible.

• penalties are 25% or 50% of the unpaid SGC, depending on any prior penalties.

3. Closure of ATO’s Small Business Superannuation Clearing House (SBSCH)

• The SBSCH will fully close on 30 June 2026.

• Employers currently using this service will need to transition to an alternative super payment solution.

To prepare for the changes, employers should start reviewing and updating their payroll systems to ensure that they can support super contributions in line with each pay cycle. Starting early will help ease the transition before the 1 July 2026 deadline.

We will update you as new information becomes available to help you stay compliant and prepared.