From 1 July 2026, major changes to superannuation obligations will affect all employers. Here's what
you need to know about Payday Super and the SBSCH closure.
The purpose of these changes is to reduce the non-payment and underpayment of superannuation, ensuring workers receive their full
entitlements faster and with greater reliability.
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From 1 July 2026, Super Guarantee (SG) payments must be paid to an employee's super fund at the same time as the employee's regular pay cycle (payday), representing a significant change in the timing requirements for superannuation contributions.
Payments must be received by the super fund within 7 business days of payday. Some exceptions apply, such as for new employees (20 business days) who may require additional time for fund setup.
Qualifying earnings is a new term for the types of payments made to employees used to calculate Super Guarantee (SG) under the new Payday Super scheme. From 1 July 2026, SG payments will be calculated at 12% of qualifying earnings (QE). For many employers, this new concept will not change the amount of SG you are currently paying for your employees.
Where employers fail to pay contributions in full and on time, they are liable for the Superannuation Guarantee Charge (SGC). The SGC will
ensure that employees are fully compensated for any delay in receiving their super. It will also create an incentive for employers to
address unpaid superannuation quickly.
The ATO will issue SGC assessments based on data they receive from payroll software and superannuation funds (data matching).
Tip: Pay super on payday to ensure contributions are received by super funds within 7 business days of payday.
Most major accounting and payroll software providers are already updating their systems to support Payday Super. Super contributions will be able to be processed automatically each pay cycle through your payroll software, helping ensure payments are made on time.
Recommendation: Review your payroll software and relevant pay categories as soon as possible to ensure readiness for Payday Super and the new qualifying earnings calculations before 1 July 2026.
As Super Guarantee (SG) will be payable at the same time as the employee's regular pay cycle (payday) from 1 July 2026, we recommend planning ahead for the change in cash flow.
Tip: Many employers are opting to pay the June 2026 quarter super liability monthly to ease the cashflow required in July 2026:
The final access date for the Small Business Superannuation Clearing House (SBSCH) will be 30 June 2026. Employers currently using this service will need to transition to an alternative clearing house or use their payroll software's integrated super payment facility.
Action Required: If you are currently using the SBSCH, start planning your transition to an alternative super payment method now.
Contact our office for guidance on preparing for Payday Super and the SBSCH closure.