Payday Super is coming on 1 July 2026. Put simply, Payday Super is about paying super each payday.
The last quarter under current super rules is due 28 July, so understanding how the changeover works is important to getting it right.
This is a busy period of the year for all businesses. However, taking the extra time and putting the changeover to Payday Super as a priority will help you and your business in the long run.
How to get ready for the change
Across July, you will need to manage both your final quarterly super payment and your first Payday Super payments.
To support employers, the ATO has released new guidance and a short video explaining how super payments are managed across the June–July changeover period.
Watching the video and taking steps now will help you understand what’s changing and support a smoother transition.
Visit ato.gov.au/paydaysuperchange for the video, practical examples and further resources.
For some employers, July may place additional pressure on cash flow. Reviewing your July pay cycle now can help you understand what super payments are due and when.
Collect your records from the SBSCH
The Small Business Super Clearing House (SBSCH) will close permanently on 1 July 2026. Don’t wait until the last minute – transition to an alternative service now. Check in with your payroll providers as many already include a super payment functionality in their software. You can also talk to your tax professional for suitable options, or use the SuperStream product register to find approved alternatives.
Allow enough time to finalise payments and download reports before the SBSCH closes permanently on 1 July 2026. Remember you will have no access to your records after this date. Follow the ATO’s step by step guide to exiting the SBSCH.
Practical Compliance guideline
From 1 July 2026 to 30 June 2027, the ATO will recognise employers who try to do the right thing and who resolve any issues quickly. Practical Compliance Guideline PCG 2026/1 provides that employers who do this won’t be the focus of ATO compliance action.
If you need more information on how to start paying super each payday (including examples designed to help employers), visit ato.gov.au/paydaysuperchange. Additionally, subscribe to the ATO’s Small Business Newsroom for updates to support your business.
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