On 2 May 2023 the Australian Government announced that from 1 July 2026, employers will be required to pay their employees’ super at the same time as their salary and wages.
This measure is not yet law.
The SBSCH service will be closed from 1 July 2026
As part of the Payday Super reform, from 1 July 2026 the ATO’s Small Business Superannuation Clearing House (SBSCH) will be closed.
From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.
Ministerial media releases
- The Hon Stephen Jones MP media release Consulting on payday super draft legislationOpens in a new window, 14 March 2025.
- The Hon Jim Chalmers MP joint media release Payday superannuation design details to ensure super is paid on timeOpens in a new window, 18 September 2024.
- The Hon Stephen Jones MP joint media release Introducing payday superOpens in a new window, 2 May 2023.