Payday Super: Get Ready Now
February 25, 2026
What Employers Need to Know Before 1 July 2026
The Australian Government has announced a major reform to the Super Guarantee system known as Payday Super.
From 1 July 2026, employers must pay super at the same time as wages — on every payday.
This replaces the current quarterly contribution system.
The ATO’s official summary can be found here.
What Is Changing?
Under Payday Super:
- Super Guarantee remains 12%, but will be calculated on Qualifying Earnings (QE) — a broader definition than ordinary time earnings.
- Super must be paid on payday.
- Contributions must be received by the fund within 7 business days.
- Late payments will attract a redesigned Super Guarantee Charge (SGC) including daily compounding interest.
- Employers must report both QE and super liability through Single Touch Payroll (STP).
- The ATO Small Business Super Clearing House (SBSCH) will close permanently on 30 June 2026.
Why This Matters
This reform shifts super from a quarterly compliance task to a live payroll obligation.
Employers will need:
- Payroll systems capable of automated super processing
- Improved employee data accuracy
- Stronger cashflow planning
- Faster error resolution processes
The End of the ATO Clearing House
The Small Business Superannuation Clearing House:
- Closed to new users from 1 October 2025
- Shuts permanently on 30 June 2026
Employers must transition to payroll-integrated super payment solutions.
How Haslam Consulting & Accounting Is Supporting Clients
Due to the real-time nature of Payday Super:
- We will not be processing super payments on behalf of employers from 1 July 2026.
- Employers will need to process super through their payroll system each pay cycle.
- We will continue to provide advisory, system setup assistance, and compliance reviews.
This change makes payroll software configuration more important than ever.
What Employers Should Do Now
- Review payroll software capability
- Confirm SuperStream compliance
- Test payday super processing
- Plan for increased payment frequency
- Ensure employee super details are correct
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