Payday Super checklist for employers
The new Payday Super regime is significant because it applies to all employers, irrespective of size, region or industry. And the start date of 1 July 2026 is the same for all employers.
- February to March 2026: Plan transition, seek tax professional advice, review cash flow and review payroll governance and business processes.
- April to June 2026: Contact payroll / clearing house providers to check if ready and action required, and test and confirm payroll governance processes.
- July 2026: Commence compliance with the new Payday Super regime, including the 7 business day compliance period; report qualifying earnings and super liability in Single Touch Payroll; and make final quarterly payment for June 2026 quarter by the due date of 28 July 2026 (noting this relates to existing requirements that will be superseded by the new Payday Super regime starting 1 July 2026).
Transitioning from the Small Business Superannuation Clearing House (SBSCH)
Please note well that there is no access to the SBSCH from midnight on 30 June 2026. This means that 30 June 2026 is the last time employers can download reports or make any superannuation contributions to the SBSCH.
Watch this space — further guidance material to be issued by the ATO.
The Payday Super legislation officially received Royal Assent on 6 November 2025 confirming that from 1 July 2026 employers will be required to pay superannuation guarantee (SG) contributions to employees’ super funds at the same time as their salary and wages.
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