From 1 July 2026, employers will be required to pay Superannuation Guarantee (SG) contributions at the same time as employee wages, rather than quarterly. This is a significant change to employer obligations and requires action before the deadline.
Under the 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 the Small Business Clearing House
As a result of Pay Day Super, the ATO Small Business Superannuation Clearing House (SBSCH) will close permanently after 30 June 2026.
Any employers currently 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 it closes
Clearing house options from 1 July
- Some free or low-cost STP providers also include superannuation clearing house facilities, so you can create an account with these platforms
- An employer account can be created with your default employer super fund, allowing you to manually report contributions through their online clearing house
- Use existing accounting software (Xero, MYOB, Reckon) clearing house facilities. This may require an upgrade to your accounting software plan
For Xero and MYOB clients, access to integrated clearing houses is generally included at no extra cost in payroll-enabled plans. Setup instructions are available at:
Software providers are still updating systems to meet ATO requirements. These updates may continue until the system starts, so check with your software provider regarding release dates.
How we can help
Our bookkeeping and business advisory teams can assist with the transition. Specifically:
- 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 commence from 1 July, we recommend all employers switch to Pay Day Super well before the due date. March quarter super is due 28 April. Pay this as soon as practicable in April and commence a transition to Pay Day Super as soon as possible after.
If you need assistance, please don’t hesitate to reach out to your AGS accountant. You can also read the ATO’s full Pay Day Super guidance for the complete legislative framework.