From 1 July 2026, Payday Super takes effect and you’ll switch from paying super quarterly to paying super each payday.
Payday Super doesn’t change the amount of super you need to pay employees, it changes how often you need to pay it.
Under Payday Super:
You’ll calculate super based on qualifying earnings - this is a new term that refers to the amount of employee earnings that qualify for super guarantee contributions, including ordinary time earnings (OTE). Qualifying earnings also include amounts paid to contractors who are engaged primarily for their labour. For a full list of included earnings, see what payments are qualifying earnings this opens in a new window .
Payments must reach employees’ super funds within 7 business days after payday (some exceptions apply, such as for new employees) - leave enough time for processing through your payroll system or clearing house, and to fix any errors before the due date.
Make the move from the SBSCH
The Small Business Superannuation Clearing House (SBSCH) will permanently close on 1 July 2026. After that, you won’t be able to use the SBSCH to process payments or access your records. This includes the final quarterly payment due 28 July 2026.
If you’re still using the SBSCH, now’s the time to download your records and move to another provider. To help with the process, you can work through our transition checklist this opens in a new window before it closes.
What you need to do for the June 2026 quarter
For the June 2026 quarter, you still follow the current quarterly rules.
This means you need to:
Calculate super on the OTE you paid employees between 1 April and 30 June 2026.
Pay before the due date on 28 July 2026. If you miss this date, you must lodge and pay a super guarantee charge statement by 28 August 2026.
During July, you will have more than one super payment due. This includes:
Payday Super requirements, and
your final quarterly super payment due by 28 July 2026.
Look ahead at your July pay cycles so you understand how often you’ll need to pay super. You should look at your cashflow to make sure you can meet all your obligations on time.
Keep in mind that super contributions between 1 July to 28 July 2026 will be applied against any outstanding quarterly amount first, even if you intended for them to be for Payday Super payments. If you don’t pay your full quarterly amount by the due date, but you have made Payday Super payments, you will need to take this into account when lodging your super guarantee charge statement for this quarter. You also need to remember that the late payment offset won’t apply.
Any super contributions received on or after 29 July 2026 will be applied to Payday Super amounts first – even if you intended those payments to cover your June 2026 quarter obligations.
Payroll and reporting processes
From 1 July 2026, you’ll need to include extra information in your Single Touch Payroll (STP) reporting each payday. This includes your employees’ year-to-date qualifying earnings and their super liability. You won’t be able to report qualifying earnings before this date, so until then you should continue reporting as you do now.
It’s a good idea to:
Review your STP-enabled payroll software and check that your pay codes are correctly mapped so you’re ready when updates become available.
Check your employees' year-to-date amounts are correct – any additional contributions you have made may be carried forward under Payday Super.
You should also make sure you’re using a SuperStream-compliant method to pay super, as this is required for all employers. Using SuperStream helps reduce errors and ensures contributions are processed correctly and on time.
Remember, you’ll need to make sure your super payments reach your employees’ funds within 7 business days after payday. Planning ahead and checking your processes now will help you stay on top of both your reporting and payment obligations.
We understand it may take a few pay cycles to get it right. If you are making a genuine effort to pay super to employees each payday, you can have confidence knowing you won’t be the focus of the ATO’s compliance activities.
