From 1 July 2026, the way employers pay superannuation changes fundamentally. Instead of paying super quarterly, you must pay it at the same time as wages. And the money must reach each employee’s fund within 7 business days of payday. It is the biggest shake-up to the super system in decades, and it applies to every employer with no small-business exemption.
What actually changes
Today, super can sit with the employer for weeks before a quarterly payment. From 1 July 2026 the super guarantee must be paid every time you run payroll, and contributions must be received and settled in employees’ funds within 7 business days. "Paid" means landed in the fund (not just left your account) so you have to allow for clearing time.
The clearing house is closing
The ATO’s Small Business Superannuation Clearing House (SBSCH) closes permanently. Existing users can use it until 11:59pm AEST on 30 June 2026; after that it cannot make payments or even download records. If you rely on it, you need an alternative (commercial clearing house or super-enabled payroll software) in place and tested before that date.
The penalties got sharper
Miss the 7-business-day window (even by a day) and the Superannuation Guarantee Charge applies. Under the new rules the SGC carries daily compounding interest and administrative uplifts of up to 60%, and unlike ordinary super it is not tax-deductible. Late super has always been expensive; from July it is more so, and more easily triggered. (Some extended timeframes apply, such as for brand-new employees.)
Your June checklist
- Confirm your payroll software is payday-super ready; ask the vendor directly, in writing
- Move off the SBSCH and test your replacement before 30 June
- Download and archive your SBSCH records before access ends
- Re-forecast cash flow: super is now a cost on every pay run, not a quarterly lump
- Check contractor arrangements; some contractors are employees for super purposes
- Build clearing time into your pay calendar so funds settle inside 7 business days
The cash-flow point most owners miss
Quarterly super let some businesses use the timing as informal working capital: money in the account now, paid later. That cushion disappears in July. Businesses that were leaning on it need to plan for the change now, while there is room to adjust, rather than discover it on the first July pay run.
Get it set up once, correctly
Payday super is not complicated once your software and process are right, but the cost of getting it wrong went up, and the deadline does not move. We can review your payroll setup, confirm your clearing arrangement and check your cash-flow timing in a single session, well before 1 July.