Superannuation Guarantee Changes Pay Day Super

PayDay Super  - Changes  From 1 July 2026

Super guarantee payments will switch from requiring payment quarterly, to being paid at the same time as paying qualifying earnings (QE), on payday, and received by the super fund within 7 business days.

The super guarantee amount will be  calculated as 12% of qualifying earnings (QE). QE includes ordinary time earnings (OTE), salary sacrifice contributions and other amounts that are currently included in an employee's salary or wages for super guarantee.

You will report both QE and super liability through STP. 

Penalties will be 25% or 50% of the unpaid SGC, depending on any prior penalties.

Small Business Superannuation Clearing House (SBSCH)

From 1 July 2026

SBSCH will no longer be available.  

Existing users only have access to the service until 30 June 2026. All users must transition to an alternative option to pay their employees’ super prior to 30 June 2026. See How to pay super.

You can exit from using the SBSCH ahead of time. You may already have other options readily available.

Late payments in the current Quarterly system

If you have made any employee superannuation guarantee (SG) payments late — even by a few days — you are required to self-assess and lodge a Superannuation Guarantee Charge (SGC) statement with the ATO and pay the nominal interest and administration fees that apply.

Nominal interest continues to accrue from the start of the quarter until the SGC statement is lodged. It is therefore in your best interest to report and correct late payments promptly. We can assist you with preparing and lodging the necessary SGC statement and calculating the amounts payable. Please get in touch to discuss your situation.

Fact sheets and checklists

To help you understand and get ready for Payday Super, you can access the following resources:

• Key changes to super guarantee (PDF, 175KB) This link will download a file fact sheet compares the super systems that apply before and after 1 July 2026, so you can see what's changing.

• Qualifying earnings (QE) (PDF, 164KB) This link will download a file fact sheet explains what you need to know about QE. For more detailed information, see What payments are qualifying earnings.

• SuperStream changes (PDF, 155KB) This link will download a file fact sheet explains the changes happening to SuperStream.

• Payday Super checklist for employers (PDF, 199KB) This link will download a file includes information on when and how to prepare for Payday Super.

If you have any questions, reach out to your accountant here at Clear Accounting Solutions anytime.

Adrian De Vito - CPA

Clear Accounting Solutions