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Payday Super Arrives: What Employers Need to Know by July 1, 2026
Australia’s Payday Super reform requires employers to pay super with every payday and decommission the Small Business Super Clearing House—changes that start on 1 July 2026.
By NomadicTax Research Team • 5-8 min read • June 13, 2026
## What is Payday Super?
Payday Super is a new reform taking effect 1 July 2026, under which employers must pay employees’ superannuation at the same time as wages—**each payday**—instead of quarterly. It also includes a shift in calculations: super contributions will be based on **qualifying earnings** rather than just Ordinary Time Earnings (OTE). ([community.ato.gov.au](https://community.ato.gov.au/s/article/a07Mo00001qD2iH/payday-super-starts-1-july-heres-what-employers-need-to-know?utm_source=openai))
## Key Dates and Deadlines
- **1 October 2025**: No new users can register for the Small Business Superannuation Clearing House (SBSCH). ([ato.gov.au](https://www.ato.gov.au/api/public/content/0-1cca4d23-4e4a-4642-96f8-eb229b882fb3?utm_source=openai))
- **30 June 2026**: Last date to use the SBSCH for existing users; download all records by then. ([ato.gov.au](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-to-pay-super/small-business-superannuation-clearing-house?=redirected_sbsch&utm_source=openai))
- **1 July 2026**: Payday Super becomes law, including closure of SBSCH and weekly super contributions per pay period. ([community.ato.gov.au](https://community.ato.gov.au/s/article/a07Mo00001qD2iH/payday-super-starts-1-july-heres-what-employers-need-to-know?utm_source=openai))
## What Employers Must Start Doing
- Switch from quarterly to **pay‐period super payments** for every eligible employee. Super must reach the fund within **7 business days** after payday—leave processing time. ([community.ato.gov.au](https://community.ato.gov.au/s/article/a07Mo00001qD2iH/payday-super-starts-1-july-heres-what-employers-need-to-know?utm_source=openai))
- Adopt the concept of **qualifying earnings**—includes ordinary time earnings and possibly payments to contractors engaged primarily for labour. ([community.ato.gov.au](https://community.ato.gov.au/s/article/a07Mo00001qD2iH/payday-super-starts-1-july-heres-what-employers-need-to-know?utm_source=openai))
- Update Single Touch Payroll (STP) reporting to include **year-to-date qualifying earnings** and the employer’s super liability each payday. ([community.ato.gov.au](https://community.ato.gov.au/s/article/a07Mo00001qD2iH/payday-super-starts-1-july-heres-what-employers-need-to-know?utm_source=openai))
- Choose a suitable alternative to SBSCH—whether commercial clearing house, payroll software solution, or SuperStream service. ([ato.gov.au](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-to-pay-super/small-business-superannuation-clearing-house?=redirected_sbsch&utm_source=openai))
## Impact on Cash-Flow, Systems & Record Keeping
- Employers used to quarterly payments will need to adjust cash flow planning—smaller, more frequent super payments.
- Payroll and accounting software must be updated or configured to handle qualifying earnings and accurate reporting to avoid penalties.
- Secure storage and retrieval of employee super fund details become more critical; mistakes in fund destination or fund identifiers could delay payment and create liabilities.
## Example Scenarios
- **Small business (15 employees, turnover <$10 million)**: Currently using SBSCH, will need to find a new method by 1 July 2026—perhaps upgrade payroll system or use a commercial clearing house.
- **Larger employer with fortnightly pay**: Pay super every pay cycle, calculate using qualifying earnings including contractor payments where relevant, and file updated STP reports.
## Employer Checklist Before 1 July 2026
- [ ] Designate or acquire payroll software that supports Marty of Payday Super changes.
- [ ] Audit your pay schedule to ensure super payments will correspond to each payday.
- [ ] Communicate changes to finance & payroll staff so payment timing and reporting obligations are clear.
- [ ] Gather all employee super fund details, verify accuracy under SuperStream and MVR standards.
- [ ] Download all SBSCH transaction history before closure, retain securely for audit and reference.
These changes under Payday Super mark a major shift in how superannuation is administered. Employers who prepare now will be well positioned come 1 July 2026.