The Federal Government has officially passed Payday Super, introducing significant changes to how and when employers must pay Superannuation Guarantee (SG) contributions.
From 1 July 2026, employers will be required to pay super at the same time as salary and wages, replacing the current quarterly payment system.
What the New Payday Super Rules Mean
According to ATO guidance:
From 1 July 2026, SG contributions must be paid on each payday.
- Payments must be received by the employee’s super fund within 7 business days.
- Super will be calculated based on Qualifying Earnings (QE).
- Employers must report both Qualifying Earnings and SG liabilities through Single Touch Payroll (STP).
The ATO has confirmed Payday Super is now law and is encouraging employers to start preparing early.
Additionally, the ATO Small Business Superannuation Clearing House (SBSCH) will close on 1 July 2026, meaning businesses currently using this service will need to transition to an alternative super payment solution.
What Employers Should Start Planning for Now
- Cash Flow Management
More frequent super payments will impact business cash flow, as funds will leave the business more regularly. - Payroll & Accounting Software Readiness
Ensure your payroll systems can manage payday super processing and updated reporting requirements. - STP Compliance
From 1 July 2026, accurate reporting of QE and SG liabilities via STP will be mandatory. - Internal Payroll Processes
Review payroll workflows, approval processes, and payment timing to meet the new 7-day deadline.
Important Timeline
Up to 30 June 2026: Quarterly SG due dates remain in place.
From 1 July 2026: SG must be paid on payday and received by the super fund within 7 business days.
How TaxAssist Can Help
Preparing early will reduce compliance risk and cash flow stress. At TaxAssist, we can help you:
- Review your payroll systems and ensure STP compliance
- Set up or transition to automatic super payment solutions
- Assess the cash flow impact on your business
- Update internal payroll processes
- Provide tailored advice specific to your business structure
If you would like clarity on how these changes will affect your business, book a free consultation with us today by clicking here and we’ll guide you through the next steps with confidence.
We’re here to make the transition simple and stress-free.
Date published 11 Feb 2026 | Last updated 11 Feb 2026
