Payday Super started on 1 July 2026. Instead of paying superannuation quarterly, Australian employers now have to pay it with every pay run, and contributions need to reach each employee’s fund within 7 business days of payday. The ATO’s Small Business Superannuation Clearing House has also closed.
A quarter in, most Queensland employers have switched over. The problems we hear about now are less about the rule and more about systems: payroll, accounting and banking that were set up for quarterly payments and do not quite line up. This is a practical checklist for getting those systems right. It is general information, so confirm your obligations with the ATO or your accountant.
What changed
- Super is due each payday, not each quarter.
- Contributions must reach the fund within 7 business days of payday.
- The Small Business Superannuation Clearing House closed on 1 July 2026, so businesses that used it needed a new way to pay.
- Late or missing payments attract the super guarantee charge, including notional earnings (interest from the due date) and an administrative uplift that can be significant.
Where systems break
1. Payroll and super payment are not linked
If your payroll calculates super but someone has to log into a clearing house and pay it manually, that step will eventually be missed. Use payroll software that sends SuperStream-compliant payments as part of each pay run, or set a recurring task with a backup person.
2. Payment timing does not allow for processing
Clearing houses and funds take time to process. Paying on day 6 may be too late if the money reaches the fund on day 8. Pay on payday or the next business day.
3. Cash flow was planned around quarters
Many businesses used quarterly super as an informal cash buffer. That buffer is gone. Update your cash flow forecast so super leaves the account each pay cycle.
4. Accounting does not reconcile
Weekly or fortnightly super payments create many more transactions. If payroll and accounting are not connected, liabilities and bank lines stop matching. Make sure your payroll system posts super liabilities and payments to your accounting system automatically.
5. Employee fund details are wrong
Rejected contributions are more common with frequent payments, especially for new starters. Validate fund details at onboarding and watch for rejection notices every pay run.
Payroll, accounting and bank feeds not lining up?
We connect payroll, practice and accounting systems so super liabilities, payments and bank lines reconcile automatically.
A monthly Payday Super check
- Every pay run in the month has a matching super payment.
- Each payment was made on or close to payday.
- No contributions were rejected, or rejections were fixed and repaid.
- Super liability in accounting matches what was paid.
- New starters have validated fund details.
A simple report that compares pay runs with super payments, by date, catches most problems before the ATO does.
For practices and businesses running their own systems
If you run a custom platform that handles rostering, timesheets or contractor payments, check how it feeds payroll. Workers paid through a separate system, or bonuses and allowances entered outside the main payroll, are where super is most often missed. Allied health practices dealing with the new HPSS Award rates have a similar challenge, covered in HPSS Award changes: getting your practice systems ready.
Other 1 July 2026 changes
- The national minimum wage rose to $26.44 an hour.
- The $20,000 instant asset write-off became permanent for small businesses with turnover under $10 million.
- Branded SMS sender IDs must be registered, or texts show as “Unverified”. See our SMS sender ID guide.
FAQ
Do I still have to report quarterly?
Payment timing changed to each payday. Check with the ATO or your accountant for current reporting requirements, as they depend on your setup.
What replaced the Small Business Superannuation Clearing House?
Most businesses now pay through their payroll software, their default fund’s clearing house or a commercial clearing house.
Sources
- business.gov.au: Changes for businesses from 1 July 2026
- ATO: Super for employers
- CommBank: What small businesses need to know about Payday Super
Spend less time reconciling
A Brisbane team that connects payroll, accounting and the systems your business runs on. Fixed-scope quotes.