Payday Super Checklist for Employers
Contents
What Payday Super Means
From 1 July 2026, employers must pay their employees’ superannuation guarantee (SG) contributions at the same time as salary or wages. This change is known as payday super.
Currently, most employers pay super quarterly. Under payday super, SG contributions will need to be paid each pay cycle instead.
The Australian Taxation Office (ATO) has released guidance to help employers prepare for this significant change. The aim is to ensure super is paid more frequently and reaches employees’ super funds sooner, improving retirement outcomes and reducing unpaid super.
If you’re an employee, these changes explain what your employer must do on your behalf from 1 July 2026.
Now: Understand the New Requirements
From 1 July 2026:
- SG contributions must be paid on every payday
- Contributions must generally reach employees’ super funds within 7 business days
- Super will be calculated using qualifying earnings
Qualifying earnings broadly include ordinary time earnings (OTE), certain paid leave, allowances, bonuses, commissions, salary‑sacrificed amounts, and payments to workers captured under the expanded employee definition, such as contractors mainly paid for their labour.
Employers will also need to report qualifying earnings and SG liabilities through Single Touch Payroll (STP)‑enabled software.
Official ATO guidance is available here:
ATO – Payday superannuation
February to March 2026: Plan and Prepare
During this period, employers should:
- Decide how to transition from quarterly to payday super payments
- Speak with their accountant or payroll provider if unsure
- Review cash‑flow impacts and update forecasts and budgets
- Confirm employee super fund details are accurate and up to date
- Resolve any warnings from super funds that could cause payment rejections
Addressing data and cash‑flow issues early reduces the risk of late or failed payments once payday super begins.
April to June 2026: Lock In Your Plans
Before 1 July 2026:
- Confirm payroll software is ready for payday super
- Check that clearing houses can support payday payments
- Transition away from the ATO Small Business Superannuation Clearing House (SBSCH), which closes from 1 July 2026
- Download and retain all SBSCH transaction history
- Put processes in place to quickly fix SG payment errors
- Allow sufficient processing time so funds are received within 7 business days
- Pay the January–March 2026 SG quarter by 28 April 2026
Good record‑keeping will be critical for audits and employee enquiries.
From 1 July 2026: Stay Compliant
From 1 July 2026, employers must:
- Pay SG contributions in full, on time and to the correct fund
- Ensure contributions are received and allocated within 7 business days
- Calculate SG based on qualifying earnings
- Report earnings and SG liabilities via STP software
- Pay the final April–June 2026 quarterly SG by 28 July 2026
The SBSCH cannot be used for any payments made on or after 1 July 2026, and no late payment offset applies for that final quarter.
Final Reminder
Payday super is a major change, but with early preparation the transition can be smooth.
Start now by reviewing payroll systems, confirming employee super details, and assessing cash‑flow impacts. If you are unsure how the new rules affect your business, please contact us—we’re here to help ensure everything is in place before the July 2026 start date.
WL Advisory is a Chartered Accounting firm. We specialise in accounting, tax, and advisory services for individuals and small businesses. Please visit our website to book an obligation-free appointment.