From 1 July 2026, Payday Super will change how and when employers are required to pay superannuation. While the concept is straightforward, the shift introduces new expectations around timing, accuracy and reporting.
At the same time, the ATO’s Small Business Superannuation Clearing House (SBSCH) will close on 30 June 2026. Employers currently using this service will need to transition to an alternative solution before that date.
Together, these changes represent a shift in how super obligations are managed.
What is Payday Super?
Payday Super will require employers to pay super contributions at the same time as wages, rather than on a quarterly basis.
This means super will move from a periodic payment process to one that happens each pay cycle. The change is intended to align super payments more closely with wages and improve the timeliness of contributions reaching employees’ super funds.
What’s changing in practice?
Although paying super more frequently is the most visible change, there are broader impacts for payroll processes.
These include:
Managing super calculations as part of each pay run
Ensuring contributions are processed in line with payroll timing
Handling more frequent transactions
Maintaining accurate and consistent reporting
The shift places greater emphasis on real-time processing rather than end-of-quarter reconciliations.
The SBSCH closure
The Small Business Superannuation Clearing House has provided a way for eligible businesses to make a single payment that is then distributed to multiple super funds.
From 30 June 2026, this service will no longer be available.
Employers who currently use the SBSCH will need to move to another clearing house or payment solution that supports their super obligations going forward.
What this means for employers
With both changes taking effect around the same time, businesses may see changes to how super is processed internally.
Key considerations include:
The timing of super payments shifting to each pay cycle
The need for systems that support more frequent processing
Transitioning away from the SBSCH, if currently used
Managing the administrative impact of these changes
Staying prepared
While the start date for Payday Super is 1 July 2026, preparing systems and processes in advance can support a smoother transition.
Understanding how current payroll and super processes operate, and how they may need to adapt, can help reduce disruption when the changes take effect
Learn more
If you would like to understand more about Pay Day Super and how it may relate to your broader financial position, our team is available to help explain the changes and answer general questions. Contact the Carey Group team to arrange a conversation.
Important information
The information on this page is general in nature and has been prepared without taking into account your personal objectives, financial situation or needs. It is not intended to be personal financial advice. Before making any decisions in relation to your superannuation or financial arrangements, you should consider whether this information is appropriate to your circumstances and seek professional advice.
