From 1 July 2026, employers will be required to make superannuation contributions for their employees within 7 business days of each pay cycle. This is referred to as payday super.

Prior to the introduction of the changes, businesses need to ensure that their payroll systems and their clearing house arrangements can facilitate the changes arising from payday super.  For those businesses currently using the ATO clearing house to facilitate their superannuation contributions, their arrangements will need to change as the ATO clearing house will no longer be operational.

Businesses should ready themselves now for the fact that in July 2026, they will need to be compliant with the new payment rules and will need to make payday super contributions for July pay cycles in addition to having to make quarterly superannuation contributions for the June 2026 quarter and make their ordinary BAS payments as well.

Those businesses that do not comply with payday super obligations will be liable for the superannuation guarantee charge. The superannuation guarantee charge will comprise the daily shortfall amount, a notional earnings component on the daily shortfall amount, an administrative uplift of up to 60% and interest.

Things to do between April -June 2026

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