Don’t risk being unprepared: Act before Payday Super starts

Don’t delay being ready to pay super each payday from 1 July.

Employers must pay their super obligations each payday from 1 July. If your business is not ready, the risks include:

• Delays in super payments, as they must reach your employee’s super fund within 7 business days of payday. This timeframe isn’t extended if there’s an error or rejected payment.
• Impacts to cash flow from more frequent super payments.
• Issues with systems and processes, as making late changes to payroll systems and processes increases the likelihood of errors and delays.

Don’t wait, taking steps now will help you meet your obligations and avoid the super guarantee charge, benefit your business and support your employees.

Find more information and resources to support a successful transition at ato.gov.au/PaydaySuper

Take advantage of ATO’s top Payday Super resources

Tap into a range of resources available for employers to help you successfully transition to Payday Super.

ATO’s Payday Super resources are available to help you understand and be ready for Payday Super. Take advantage of the top resources for employers:

• Payday Super checklist for employers (PDF, 199KB) outlines a step-by-step guide on what you need to do, what to review in your payroll processes, and key milestones to keep on track.
• Key changes to super guarantee factsheet (PDF, 174KB) offers a side‑by‑side comparison of how super obligations work now and how they’ll change under Payday Super, including highlighting key differences such as payment timing, reporting requirements and compliance obligations.
• Qualifying earnings factsheet (PDF, 160KB) explains what qualifying earnings are and how they affect the calculation of super contributions, including which types of earnings are included and excluded.
• SuperStream changes factsheet (PDF, 155KB) provides an overview of the SuperStream changes and what they mean for your systems and processes.

Explore these resources, review your processes, and act now so you’re set up for a successful transition from day one.

Visit Payday Super resources for more useful information.

It’s the final countdown to Payday Super!

Emma shares the 3 things to focus on in the lead up to 1 July.

We’re on the final countdown to 1 July and one of the biggest changes to Australia’s super system in decades.

Focus areas for your business

Make sure your systems are ready

Your systems need to be set up to pay employees each payday.

Payroll and super processes should support the SuperStream changes and ability to report qualifying earnings and super liability through Single Touch Payroll (STP). Check your employees’ year-to-date amounts are correct in your STP reporting before 30 June. Any additional contributions made may be carried forward under Payday Super.

If you’re still using the Small Business Superannuation Clearing House (SBSCH), act now to download your records and transition to another provider. The SBSCH will close permanently on 1 July 2026.

Fix any errors

Super payments will need to reach your employees super fund within 7 business days after payday.

Run test payments now and check employee records are correct to minimise potential timing issues such as errors and rejected payments.

The 7 business days doesn’t get extended if something goes wrong. So, by fixing problems early you can avoid dealing with last minute and becoming liable for the super guarantee charge (SGC).

Plan for July

You will have multiple super payments due in July, including:

• super payments due each payday
• the final quarterly super payment due 28 July 2026.

Review your expected pay cycles and make a plan to manage your cash flow for more frequent payments.

We understand with something new things may not be perfect the first time, which is why acting now is so important – it shows you’re taking steps in the right direction to meet your obligations.

Take advantage of our employer checklist and more at ato.gov.au/PaydaySuper

Keep up to date

ATO has tailored communication channels just for small businesses – so you’ll always be up to date with the latest information and changes relevant to you.

Explore more articles in Ato’s Small business newsroom.

Subscribe to ATO’s free:

• monthly Small business email newsletter

• email notifications about new and updated information on ATO’s website – just select the Business and organisations category to get updates relevant to you, including more articles like this one.