Major changes to how employers pay superannuation take effect 1 July 2026. Here’s what you need to know.
Deadline: 1 July 2026
From this date, all Australian employers must pay super contributions at the same time as wages. Quarterly super payments will no longer be permitted as the minimum standard.
What’s Changing?
Payment frequency aligns with payroll
Whether you pay weekly, fortnightly, or monthly – super must be paid at the same frequency and received by the employee’s super fund within 7 business days of each payday.
New earnings definition: Qualifying Earnings (QE)
Super is now 12% of QE – a new term that brings together Ordinary Time Earnings (OTE), salary sacrifice contributions, and other amounts. The ATO has a page on exactly which payments count as QE.
ATO Small Business Clearing House (SBSCH) Closes
The SBSCH closed to new users on 1 October 2025. Existing users can still access it until 30 June 2026. All SBSCH users must transition to a SuperStream-compliant alternative before 1 July 2026. Xero is compliant.
Super funds have 3 days to allocate or return
Super funds will have 3 business days to allocate or return your contributions – down from 20 business days under the current rules. Important to note: returned payments need to be reprocessed ASAP to be within the ATO’s 7-business-day rule.
Super funds have 3 days to allocate or return
Super funds will have 3 business days to allocate or return your contributions – down from 20 business days under the current rules. Important to note: returned payments need to be reprocessed ASAP to be within the ATO’s 7-business-day rule.
Key Dates
Note: some Payday Super regulations are still being considered by Parliament – check the ATO’s legislation progress page for updates.
ATO Payday Super Hub
Visit ATO
Xero Payday Super Hub