With Payday Super due to commence from 1 July 2026, businesses should begin reviewing how they currently manage super payments and whether their existing systems will support the new requirements.
One of the key changes is the closure of the ATO’s Small Business Superannuation Clearing House (SBSCH) from 1 July 2026. Businesses currently relying on the SBSCH will need to move to an alternative solution before the new rules commence.
The ATO has encouraged employers to begin reviewing alternative providers and payroll solutions well ahead of the commencement date to help avoid disruption during the transition away from the SBSCH.
Current Rules vs Changes from 1 July 2026
| Current Rules | From 1 July 2026 |
| Super generally paid quarterly | Super generally paid each payday |
| Payments due up to 28 days after quarter end | Contributions generally need to be received by the employee’s super fund within 7 business days of payday |
| Late SGC amounts generally non-deductible | Increased ATO visibility and tighter compliance rules |
| Based on Ordinary Time Earnings (OTE) | Super calculated using qualifying earnings rather than Ordinary Time Earnings |
| Quarterly compliance monitoring | Employers will need to report qualifying earnings and super liability through STP |
| SBSCH available for eligible businesses | SBSCH closing from 1 July 2026 |
| Interest and administration charges for late payments | Missed or late payments may trigger the new Super Guarantee Charge rules sooner |
What Businesses Should Be Doing Now
At this point, businesses do not necessarily need to change systems immediately, but they should start reviewing how super is currently being managed.
Areas worth reviewing include:
- whether the business currently uses the SBSCH;
- how super payments are processed;
- whether payroll software supports integrated super payments;
- whether any part of the process is still manual; and
- how more frequent super payments may impact cash flow and payroll timing.
For many businesses already using cloud payroll software, much of the required functionality may already exist within their current system.
Payroll Systems With Integrated Super Functionality
Many modern payroll platforms already include built-in SuperStream-compliant super payment functionality, allowing employers to process super contributions directly through payroll as part of each pay cycle.
Examples of payroll software that offer integrated or automated super payment functionality include:
| Payroll Software | Super Payment Functionality |
| Xero | Integrated super payments through Auto Super / Beam |
| MYOB | Built-in Pay Super functionality |
| Employment Hero / KeyPay | Integrated super payment processing |
| Microkeeper | Super processing through Beam integration |
| QuickBooks | Integrated super payment options available |
While many businesses may already have the required functionality within their existing payroll software, it will still be important to ensure the system is properly configured and ready to support the new Payday Super requirements.
Other Available Software Options
If your payroll software does not include integrated super functionality, there are still several alternatives available.
Commercial Clearing Houses
Commercial clearing houses allow employers to make a single payment which is then distributed across multiple employee super funds. Common examples include:
- Beam
- SuperChoice
- Ozedi
- ClickSuper
These platforms may suit businesses looking for a standalone super payment solution outside their payroll software.
Employer Portals Through Super Funds
Some super funds also offer employer payment portals and clearing house functionality.
Many larger retail and industry super funds provide online employer services that allow contributions to be processed directly through their systems.
Why It Is Worth Reviewing
Although the changes will not commence until 1 July 2026, reviewing systems now allows businesses to:
- test processes;
- update payroll procedures;
- train staff;
- confirm software compatibility; and
- avoid implementation issues closer to commencement.
For businesses still paying super quarterly or relying on manual administration, the changes may require more significant adjustments to existing processes.
How We Can Help
For many employers, Payday Super will change how payroll and super payments are managed on a day-to-day basis.
We can assist by helping you:
- review existing payroll and super processes;
- assess software and clearing house alternatives;
- identify compliance risks;
- review cash flow considerations; and
- prepare your business for the transition ahead.
If you would like to discuss how the Payday Super changes may affect your business or payroll processes, please contact our team.
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