Important changes to Superannuation obligations – effective 1 July 2026
There are important upcoming changes to employer superannuation obligations, which will take effect from 1 July 2026. These changes will affect how and when superannuation contributions must be paid and will also impact employers currently using the ATO Small Business Superannuation Clearing House (SBSCH).
Below is a summary of what is changing and the options available to our clients.
Summary of Key Changes from 1 July 2026
- Introduction of “Payday Super”
From 1 July 2026, employers will be required to pay employees’ superannuation at the same time as wages are paid, rather than quarterly. This change is commonly referred to as Payday Super.
In practical terms, this means:
- Super must be calculated and paid each pay run
- Quarterly super payments will no longer be sufficient
- Timely and accurate payroll processing will be more important than ever
- Closure of the ATO Small Business Superannuation Clearing House (SBSCH)
Also from 1 July 2026, the ATO will withdraw access to the SBSCH. Employers currently using this service will need to adopt an alternative SuperStream‑compliant method to pay superannuation contributions.
Super funds (including UniSuper) are not permitted to accept employer contributions outside SuperStream, so an alternative solution will be required.
What Options Do Employers Have?
Where the businesses is not paying directly to the Superannuation clearing house direct, the simplest and lowest‑cost solution is to use basic payroll software that includes a SuperStream‑compliant clearing house.
Some common options include:
- Existing Payroll system such as Xero or MYOB (for clients already using Xero or MYOB)
- New use of Xero, Quickbooks or MYOB for Payroll only
- Payroller
- Clock On
These platforms:
- Are STP‑compliant
- Allow super to be paid in a single transaction
- Meet SuperStream requirements
- Are suitable even where payroll needs are minimal
For many businesses, this effectively replaces the SBSCH while also preparing them for Payday Super.
What Should You Do Now?
While these changes do not take effect until 1 July 2026, we recommend that clients:
- Begin considering a replacement solution for the SBSCH if required.
- To prepare for Payday super, begin now paying employees’ superannuation at the same time as wages are paid. Where we provide this for you, we will contact you to advise on this transition to the more frequent Super payments.
We are happy to assist you in understanding which option may be most appropriate for your circumstances and can provide general guidance where needed.
Decisions regarding payroll software selection ultimately rest with you, but we are available to discuss the practical implications and help you prepare for the transition.
If you would like to discuss how these changes may affect your business, please feel free to contact our office.