Compliance
Compliance Checklist: What Employers Need to Know About Payday Super & Small Business Clearing House Closure
Employers must adapt to new super payment timing and tracking rules—find out what has changed since the Small Business Superannuation Clearing House closure and Payday Super implementations.
By NomadicTax Research Team • 5-8 min read • September 9, 2026
## Overview of the Changes
- The **Small Business Superannuation Clearing House (SBSCH)** formally closed on **1 July 2026**. From this date, it’s no longer available for employers to lodge or manage super via SBSCH. ([community.ato.gov.au](https://community.ato.gov.au/s/article/a07Mo00001qD2iH/payday-super-has-started-heres-what-employers-need-to-know-and-do?utm_source=openai))
- The **Super Guarantee Statement and payments** for the final quarter of 2025-26 are due for lodgment and payment by **28 July 2026**. If you miss this deadline, lodging a super guarantee statement and paying the **Super Guarantee Charge (SGC)** by **28 August 2026** is required. ([community.ato.gov.au](https://community.ato.gov.au/s/article/a07Mo00001qD2iH/payday-super-has-started-heres-what-employers-need-to-know-and-do?utm_source=openai))
- **Payday Super** has now started. Employers must now pay super **at the same time** as salary or wages, from the first payday on or after 1 July 2026. ([ato.gov.au](https://www.ato.gov.au/api/public/content/0-d47319ee-3e1a-4e77-ac35-e0d92790f63a?utm_source=openai))
## Key Compliance Obligations for Employers
### 1. Adjust payroll systems for Payday Super
Your payroll must now include superannuation contributions whenever you run payroll—not just at the end of service periods. For employers with weekly or fortnightly pay cycles, ensure systems are updated to capture super in each pay run.
### 2. Identify a new service provider in lieu of SBSCH
Because SBSCH is closed, you must set up with an alternative service that supports **SuperStream** and timely super payments. Allocate enough time to test the replacement provider’s reporting and payment workflows.
### 3. Meet lodgment and payment deadlines
- Quarterly contributions: ensure calculation of Ordinary Time Earnings (OTE) and payments for 1 April to 30 June are made by 28 July 2026.
- By 28 August 2026, ensure any missing payments are accompanied by SGC and statement.
### 4. Record-keeping and reporting requirements
Ensure all pay slips and payroll reports reflect the correct super obligations. Maintain documentation that payments have been made on payday and not used to offset quarterly obligations once Payday Super is in place.
## Pitfalls & Common Errors to Avoid
- Delaying super payments under the old quarterly structure **after 1 July 2026**; doing so risks SGC.
- Leaving employees without nominated funds and not following the legislative hierarchy to allocate contributions.
- Not tracking overlapping payment windows (e.g. final quarterly payment vs. pay-period payments early in July).
- Poor integration with payroll software: late or missing entries often blamed on “manual overrides”—ensure automation reflects new rules.
## Real-life Example
Suppose a business pays employees fortnightly, with a pay day every second Friday. If payroll for period ending **10 July** is processed on **12 July**, the super for wages paid on 12 July **must also be paid by 12 July**, not held until end of quarter. Missing this means you're late, and that can trigger SGC.
Meanwhile, if you had unpaid quarterly super from April–June, payments made **from 1 July to 28 July** will be allocated first to outstanding quarterly amounts—even if you intend them for payday super period obligations. Anything from **29 July onwards** is allocated to the new payday super obligations. ([community.ato.gov.au](https://community.ato.gov.au/s/article/a07Mo00001qD2iH/payday-super-has-started-heres-what-employers-need-to-know-and-do?utm_source=openai))
## What Employers Should Do Now
- Audit your payroll timelines and align super payments per pay day.
- Choose a SuperStream-compliant provider now to replace SBSCH; test it before the next pay run.
- Train payroll and HR teams on the Payday Super rules and deadlines.
- Communicate with employees: explain how super payments timing has changed.
- Begin monitoring from 1 July 2026 onwards for compliance metrics: number of missed payments, late payments, SGC usage.
## Broader Impacts & Responsibilities
- Employees gain clearer expectations around super entitlement; consistent payment may reduce disputes.
- Employers need better cash-flow planning—super payments now happen more frequently and should be accounted in weekly/fortnightly/payday budgets.
- ATO compliance focus: in first year, expect increased audits or reviews of whether employers have consistently honoured Payday Super rules.
**Bottom line**: Once July 2026 passed, super contributions timing changed significantly. For employers, aligning systems and processes now avoids penalties and strengthens trust with staff.