Payday Super: What’s Changing from 1 July 2026
From 1 July 2026, new “Payday Super” rules change how and when employers pay the super guarantee (SG).
Under the changes, employers must pay employees’ SG on payday, at the same time as salary and wages, instead of under the current quarterly system.
The SG contribution must be received by the employee’s super fund within 7 business days of payday (limited exceptions apply). Contributions that are not received in time may trigger the super guarantee charge (SGC).
Key changes at a glance
Payment timing: SG must be paid on payday and received by the fund within 7 business days.
How SG is calculated: From 1 July 2026, the super guarantee is calculated on a new, broader measure called qualifying earnings. For most employees the amount won't change much, but commissions and some contractor payments are treated differently under the new rules.
Small Business Superannuation Clearing House (SBSCH): Existing users can use the SBSCH only until 30 June 2026. It will no longer be available from 1 July 2026, so affected businesses will need an alternative method to pay super.
Late payments: A revised SGC regime applies where contributions are not received on time.
What you should do before 1 July 2026
Review your payroll systems and processes to ensure they can pay and report super each pay cycle.
Check your cash flow. Paying super every pay run rather than quarterly will change the timing of your outgoings.
Confirm your super payment method, particularly if you currently use the SBSCH.
Attend your software provider’s webinar:
More information
The ATO has published detailed guidance on the Payday Super changes: ATO – About Payday Super
If you have any questions about how Payday Super may affect your business, please contact our office.