Payday Super is now law – get ready today
From 1 July 2026, employers must pay superannuation guarantee (SG) at the same time as salary and wages. All employers need to be ready to ensure that all SG contributions arrive in their employees’ super funds within 7 business days of payday on or after 1 July 2026. There are a few exceptions where employers have a bit more time to make super contributions, like when they have a new employee.
To support you and your trustees to be ready, the ATO has released:
- A short video, where Deputy Commissioner Emma Rosenzweig explains what employers need to know and do to be ready.
- SuperStream changes factsheet highlighting important changes to software, error messaging, and processing times.
For more information, visit ato.gov.au/paydaysuper.
Changes to ATO Small Business Super Clearing House (SBSCH)
The Small Business Superannuation Clearing House (SBSCH) will close from 1 July 2026. If you use the SBSCH you need to transition to an alternative SuperStream option.
What to do before 1 July 2026
You need to:
- Check with your payroll software provider for when your software will be ready to support the various Payday Super and Superstream changes (including improved error messaging and the new MVR), including if there are any changes you need to make.
- Review error messages you receive from super funds. Any payments you currently make that receive a warning or information message could be rejected after 1 July 2026.
- Review how you pay contributions. Find out when your payroll, clearing house or super fund will be ready to support faster payments using the New Payments Platform (NPP), if there are any updates you need to make and how long payments will take to reach a super fund.
- Check your default super fund registration details are up to date.
- If you use the ATO SBSCH as your super clearing house for super payments, you will need to start investigating and implementing another option – see the earlier link.
- Stay up to date. Look for updates from the ATO, your digital service provider and your super funds.