From 1 July 2026, employers must pay superannuation at the same time as wages with contributions expected to reach the employee’s fund within seven business days of payday. This change, part of the Payday Super reforms, will improve ATO visibility and tighten compliance.
Additionally, the ATO Small Business Superannuation Clearing House will also close on 1 July 2026. New registrations have already closed on 1 October 2025, and existing users will only be able to make payments until 30 June 2026.
Whilst Payday Super is still a few months away, it is important to start considering how these changes might impact you:
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Can your payroll system process and report super each pay run?
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Do you need to change your payroll process to ensure contributions reach funds within the required timeframe?
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As super will now be paid more frequently, this will have an impact on cash flow.
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Do you pay superannuation for contractors, do you need to consider alternative means to do so?
If you have any questions about Payday Super and what this means for you, please don’t hesitate to reach out to us.