From 1 July 2026, employers will need to pay employees their super guarantee on payday, at the same time as their salary and wages. Super guarantee payments must be received by the super fund within 7 business days of payday. Otherwise, you may be liable for super guarantee charges (SGC) or penalties.
Additionally, the ATO Small Business Superannuation Clearing House will also close on 1 July 2026. New registrations have already closed as of 1 October 2025, and existing users will only be able to make payments until 30 June 2026.
Whilst this 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?
You don’t need to wait until 1 July 2026 to get ready for payday super – you can make sure the above are in place now!
How can we help?
Whether you’re aiming to stay compliant or plan ahead, we’ve got you covered:
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BAS Preparation and Lodgement: Handle your BAS seamlessly with our support.
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Tax Planning & Strategy: Let us help you optimise tax outcomes before key dates.
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Superannuation Management: We’ll ensure timely contributions and compliance.
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Fringe Benefits Tax Advisory: End-to-end guidance to simplify FBT obligations.
If you would like to book in for a mid-year check-in, now is the time to do it. If you have any questions about the above, please contact your client manager or call our office on 02 9716 5120 to schedule a time.