From 1 July 2026, superannuation guarantee contributions are no longer a quarterly obligation. Under Payday Super, employers must pay super for each payday, at the same time they pay wages. It is one of the biggest payroll changes in years, and it applies to every employer regardless of size.
What changed
Before 1 July 2026, employers could pay super up to 28 days after the end of each quarter. Under Payday Super:
- Super must be paid for each payday, whether you pay weekly, fortnightly or monthly
- Contributions generally need to reach the employee's super fund within seven business days of payday
- The ATO's free Small Business Superannuation Clearing House closed on 1 July 2026, with no direct replacement
- The ATO uses Single Touch Payroll data and fund reporting to check what was due and when it arrived
Super for wages paid before 1 July 2026 still followed the old rules, with the final quarterly payment due by 28 July 2026.
Why it matters
Late or missed super is costly. The superannuation guarantee charge can apply when contributions do not arrive on time, and it is not tax deductible. Because the ATO can now match payroll data with fund data far more closely, gaps are easier to spot than they were under quarterly reporting.
What employers should do now
- Check your payroll software. Make sure it can process super with every pay run and send contributions through a compliant channel.
- Replace the clearing house. If you used the ATO's clearing house, you need a new way to pay, typically through your payroll software, a commercial clearing house or your default fund.
- Plan your cash flow. Paying super every payday spreads the cost evenly, but removes the buffer of holding super for up to four months.
- Allow processing time. Payments can take several days to reach funds. Paying on payday rather than days later gives you room to fix rejected contributions.
- Check employee details. Incorrect fund or member details are a common reason payments bounce back, and a bounce can push you past the deadline.
How we can help
We help employers review payroll set-up in Xero and MYOB, move off the closed clearing house, and build super into their regular pay cycle. If you are unsure whether your business is meeting the new rules, our BAS, GST and bookkeeping service includes payroll support, or send us a message to talk it through.
This article is general information only and does not consider your personal circumstances. Tax rules, rates and thresholds change, so speak with a registered tax agent before acting on it.