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How “Payday Super” Will Change Employer Obligations from July 1, 2026

Australia’s upcoming Payday Super regime introduces major shifts in employer super guarantee timing, reporting, and clearing house closures. Here's what employers need to know and do NOW.

By NomadicTax Research Team · 5-8 min read

What is Payday Super?

From 1 July 2026, Australia will implement the Payday Super reform. Key elements include:

  • Super guarantee (SG) contributions must be paid and received by the super fund within 7 calendar days of each pay run where ordinary time earnings (OTE) applies. (ato.gov.au)
  • The current Small Business Superannuation Clearing House (SBSCH) service will be closed. Employers must transition to alternative clearing house or payment solution by the effective date. (ato.gov.au)
  • A redesigned SuperStream standard and single touch payroll (STP) reporting obligations to capture both OTE and super liability fields will come into play, supported by updated error messaging and standards. (ato.gov.au)

Sources

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