Payday Super: Key Actions before July 2026

March 11, 2026
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4 min read

Australia’s superannuation system is about to change in a major way. 

From 1 July 2026, employers must pay super contributions every payday instead of quarterly. This reform, known as Payday Super, will affect how businesses process payroll, report super through Single Touch Payroll (STP), and manage payments to super funds. 

At the same time, the ATO Small Business Super Clearing House (SBSCH) will close, meaning many businesses will need to transition to SBSCH alternatives such as payroll software or commercial clearing houses. 

The ATO recently released a communications toolkit outlining the key actions different groups should take now to prepare. 

Below are the most important takeaways.

For Employers: Prepare your payroll and cash flow

Employers will be directly responsible for ensuring super contributions are paid every payday and reach the employee’s super fund within 7 business days. 

To prepare for Payday Super, the ATO recommends employers take the following steps:

Review payroll systems

Make sure your payroll software can support Payday Super, including reporting requirements and frequent super payments.

Plan for cash flow changes

Many businesses currently pay super quarterly. Under Payday Super, super will be paid weekly, fortnightly or monthly, depending on the payroll cycle.

This means businesses may need to adjust their cash flow planning.

Check employee super details

Incorrect fund or member details can cause rejected payments. Employers should review employee super information now to avoid issues later. 

Understand payment timing

Super must reach the employee’s super fund within 7 business days of payday, and rejected payments must still be corrected within that timeframe. 

For STP Users: New reporting requirements

Payday Super also introduces changes to Single Touch Payroll (STP) reporting. 

From July 2026, payroll systems must report:

  • Qualifying Earnings (QE)
  • Super liability amounts 

QE is a new contribution base that includes ordinary time earning, commissions and salary sacrifice contributions. 

For most employers, the amount of super paid will not change, but payroll software will need to capture and report these values correctly through STP.

Businesses should confirm their payroll provider supports these changes before the deadline.

For SBSCH users: Transition to an alternative

The ATO Small Business Super Clearing House (SBSCH) will permanently close on 1 July 2026. 

If your business currently uses the SBSCH, you will need to transition to another solution. 

Key steps include:

  • Plan your final SBSCH use after the January-March quarter payment (due 28 April).
  • Download your historical records before the service closes. 
  • Move to a new provider before 30 June 2026, when access will end. 

Common SBSCH alternatives include:

  • Payroll software with integrated super payments. 
  • Commercial super clearing houses. 
  • Super fund clearing services.
  • SuperStream messaging providers. 

Moving early will give your business time to adjust before Payday Super begins. 

For Tax Professionals and Bookkeepers

Accountants and bookkeepers will play a key role in helping businesses transition.

The ATO recommends tax professionals:

  • Check whether clients are ready to pay super every payday. 
  • Review payroll workflows and cash flow planning. 
  • Ensure your clients payroll systems support QE reporting through STP.
  • Help SBSCH users transition to alternative providers. 

For many accounting firms, this may also involve advising clients on modern payroll software solutions that automate super payments.

Key dates businesses should know

Several important deadlines apply as the transition approaches:

Date Event
28 April 2026 Last recommended SBSCH use (Jan–Mar quarter)
30 June 2026 Final access to SBSCH
1 July 2026 Payday Super begins
28 July 2026 Final quarterly super payment deadline

These dates make 2026 a transition year for many payroll processes.

Payday Super will significantly change how Australian businesses manage super contributions.

To prepare, businesses should:

  • Review payroll processes.
  • Confirm their payroll software supports STP changes.
  • Plan for more frequent super payments. 
  • Transition away from the ATO Small Business Super Clearing House (SBSCH).

Starting early will make the transition smoother and reduce the risk of errors or penalties once Payday Super begins. 

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