Pay Day Super
From 1 July 2026, employers will be required to pay Superannuation Guarantee (SG) contributions at the same time as employee wages, rather than quarterly. Under these new rules:
Superannuation must be calculated and paid on each payday through a superannuation clearing house
Contributions must generally reach the employee’s super fund within 7 business days of payday
Employers will need to report super obligations via Single Touch Payroll (STP) each pay cycle
The ATO will use payroll and fund data to identify unpaid or late super much earlier
Closure of Small Business Clearing House
As a result of the introduction of Pay Day Super, the ATO Small Business Superannuation Clearing House (SBSCH) will close.
The platform will shut down permanently after 30 June 2026.
This means that any employers using the platform must:
Convert to another clearing house option before that date
Download all historical contribution information before this date as the platform will not be accessible after that date
What Clearing house options are available from 1 July?
There are some free or low cost STP providers that also provides Superannuation clearing house facilities – you can create an account with these platforms
An employer account can be created with your default employer super fund. You can then manually report contributions through their online clearing house
Use existing accounting software (Xero, MYOB, Reckon) clearing house facilities. This may necessitate an upgrade to your accounting software
For Xero and MYOB clients, access to their integrated clearing houses are generally included at no extra cost in payroll-enabled plans. Instructions on setting up can be found at the following pages:
Xero
Software providers are still updating systems to make them compliant with ATO requirements. These updates may continue up until the system starts so check with your software provider in regard to release dates.
If you need any assistance, please don’t hesitate to reach out to your AGS accountant. Our team can assist by:
Reviewing your payroll and super processes
Ensuring your software and systems are compliant
Providing guidance on cash flow and compliance planning
Assisting with implementation prior to 1 July 2026
While these changes are due to commence from 1 July it is our recommendation that all employers look to switch to pay day super well before the due date.
March quarter super is due 28 April. We recommend that clients pay this as soon as practicable in April and commence a transition to pay day Super as soon as possible after.
Register your interest for our Pay Day Super webinar: