From 1 July 2026, employers will begin paying super with each payday under the Payday Super changes.
During July, your organisation may need to manage more than one super payment, including:
- the final quarterly super payment, and
- one or more Payday Super payments for July paydays.
Understanding which rules apply, and when, will help you manage cash flow, avoid issues and reduce the risk of late payments.
To support employers, new Payday Super: How to manage super during the changeover web content and a supporting video Managing the changeover to Payday Super are now available.
Media: Managing the changeover to Payday Super
https://tv.ato.gov.au/ato-tv/media?v=bi9or7or5xz1ux (Duration: 3:18)
If you're short on time our video explains what’s changing, which rules apply and when, and what to plan for now, including:
- Your final quarterly payment: how to wrap up the June quarter and meet the 28 July deadline to avoid the super guarantee charge (SGC).
- Your first Payday Super payments: what changes from 1 July, including the new 7 business day timeframe for super to be received by your employees’ super funds.
- Managing your July cash flow: tips for planning ahead when multiple payments fall in the same month.
- Single Touch Payroll: what you’ll need to report differently from 1 July.
- Leaving the Small Business Superannuation Clearing House (SBSCH): the SBSCH closes permanently on 1 July. Understand how to download your records and switch to a new provider on time.
Use the Payday Super employer checklist to make sure your organisation is on track for 1 July and the start of Payday Super.
More information
Use the Payday Super employer checklist to make sure your organisation is on track for 1 July and the start of Payday Super.
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