From 1 July 2026, employers will need to pay Super Guarantee contributions with every pay cycle instead of making super payments quarterly. Super payments will also need to reach an employee’s super fund within 7 business days of payday to avoid penalties.
What this means for employers
These changes will affect how payroll is processed, how often super is paid, and how super data is reported to the ATO. For many businesses, this means updating internal payroll workflows, planning for more frequent payments, and reviewing fund details and reporting setups before July.
New reporting requirements
A new concept called Qualifying Earnings (QE) will be introduced and used as part of super reporting and calculation changes. QE will replace the current Ordinary Time Earnings basis for these purposes, and STP reporting will need to include both super liability amounts and QE amounts.
Other changes happening at the same time
The attached document also notes that the ATO Super Clearing House will close on 1 July 2026, so businesses still using it will need to move to another clearing house before then. It also says employers will need to authorise a sending service provider to interact with the ATO on their behalf, with this authorisation needing to be in place by 30 May.
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Prepare for Payday Super before 1 July 2026
Major super and payroll changes are coming for Australian employers from 1 July 2026. If your business pays employees in Australia, now is the time to review your payroll processes, super payment setup, and reporting requirements so you’re ready.
What’s changing?
- Super will need to be paid every payday instead of quarterly
- Payments must reach employees’ super funds within 7 business days of payday
- STP reporting will include super liability and Qualifying Earnings data
- The ATO Super Clearing House will close on 1 July 2026
- Employers may need to complete new service provider authorisations with the ATO
Why act now
- More frequent super payments may affect cash flow and payroll timing
- Businesses may need to make multiple super payments in July, including the final quarterly payment for April to June as well as the first payday-based payments
- Early preparation reduces the risk of errors, missed deadlines, and penalties
How we can help
We help employers prepare their payroll systems and processes for the July 2026 super changes, including super setup, reporting updates, clearing house transitions, and payroll workflow reviews.
Need help getting ready for Payday Super? Get in touch with our team to review your setup before the new rules begin.
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