Last year I wrote about the closure of the ATO’s Small Business Superannuation Clearing House (SBSCH) and the introduction of Payday Super. As a reminder, these changes are still coming — and the timeline is tightening.
From 1 July 2026:
- The SBSCH will no longer be available
- Employers will need to pay super at the same time as wages, not quarterly
- Super must reach employees’ funds within 7 business days of payday
This isn’t just an administrative change. It fundamentally shifts super from a quarterly task to a pay‑cycle obligation, increasing both the frequency and compliance risk for businesses.
Why this matters now
Many businesses will move from:
- 4 super deadlines a year
to
- 12–52 deadlines a year (depending on pay frequency)
That leaves much less room for error. Late or incorrect payments will be visible to the ATO far more quickly through Single Touch Payroll (STP).
Technology is key
Manual processes that worked under the quarterly system won’t scale under Payday Super. Well‑configured payroll software helps by:
- Calculating super correctly every pay run
- Reporting accurately through STP
- Automating super payments and reducing missed deadlines
- Creating a clear audit trail if the ATO asks questions
What businesses should be doing
Now is the right time to:
- Review your payroll and super payment process
- Confirm your STP setup is correct
- Plan for more frequent super cash outflows
- Identify an alternative to the SBSCH if you currently rely on it
Many businesses are choosing to move to super‑on‑payday early to reduce risk and avoid a last‑minute scramble.
👉 Need help?
If you’d like support reviewing your payroll setup or planning for Payday Super, contact Cameron at
📧 cameron@customisedaccounting.com.au
Customised Accounting Matters 