--- title: "Payday Super: What Employers Need to Know Before 1 July 2026" description: While the headline change most employers will be aware of is that the superannuation guarantee rate is increasing 11.5% to 12.0%, there are also a number of other changes coming from 01 July 2025 --- [Skip to content](https://support.standardledger.co/knowledge/paydaysuper-changes-from-01jul2025-0#main-content) ![](https://support.standardledger.co/hs-fs/hubfs/Standard%20Ledger%20Logo_RGB_transparent.png?height=40&name=Standard%20Ledger%20Logo_RGB_transparent.png) Open main navigation Close main navigation - [Contact us](mailto:support@standardledger.co) [Contact us](mailto:support@standardledger.co) Hi, how can we help you? - There are no suggestions because the search field is empty. 1. [Knowledge Base](https://support.standardledger.co/knowledge?hsLang=en) 2. [PAYROLL](https://support.standardledger.co/knowledge/payroll?hsLang=en) 3. [Payroll articles](https://support.standardledger.co/knowledge/payroll?hsLang=en#payroll-articles) # Payday Super: What Employers Need to Know Before 1 July 2026 ## Starting 1 July 2026, the way you pay superannuation is changing. The Australian Government is introducing 'Payday Super,' requiring employers to pay super at the same time they pay salary and wages.  **What is changing?** | **Feature** | **Current Rules** | **From 1 July 2026** | | --- | --- | --- | | Frequency | Quarterly | Every Payday | | Deadline | 28 days after quarter | 7 business days after payday | | Calculation | Based on OTE | Based on Qualifying Earnings (QE) | | Clearing House | SBSCH Available | SBSCH Closed (must use alternative) | **Why the change?** This reform ensures employees' retirement savings grow faster through compounding interest and gives the ATO better visibility to ensure everyone is paid correctly. **Employer Action Checklist** - **Review Your Cash Flow:** Super will now be a regular, recurring cost every pay cycle rather than a large quarterly lump sum. Update your forecasts now. This will be especially true in July when you’ll have to be **paying both the Apr-Jun quarterly Super, as well as July’s payruns.** - **Transition away from the SBSCH immediately.** If you currently use the Small Business Superannuation Clearing House, you must move to an alternative SuperStream-compliant solution before 1 July 2026. Evaluate options offered by your payroll provider or super funds. See the ATO’s guidance on [SBSCH](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-to-pay-super/small-business-superannuation-clearing-house). - **Check Contractors:** Some contractors are considered "employees" for super purposes. If you have a contractor, you may complete the[super guarantee eligibility tool](https://www.ato.gov.au/single-page-applications/calculatorsandtools#ECDTSGET/questions/SGET) and inform us of the result so we can process their Superannuation. - **Pay on Time:** Don’t wait until the 7th business day. Paying on your actual payday allows for processing time and avoids accidental penalties. **How We Are Helping You** As your accounting partner, we are managing the technical transition for you: - **Xero Readiness:** We will ensure your Xero settings are updated to calculate "Qualifying Earnings" (the new super base) and report correctly via Single Touch Payroll. - **Data Review:** We will review missing employee super fund details to prevent delays that can cause late fees. - **Ongoing timely superannuation processing, and payment** **The Cost of Being Late** Timing is critical. If super isn't received within 7 business days of payday: - The ATO will automatically apply the Super Guarantee Charge (SGC), which includes interest and admin fees on any late payments. (and late payment fees are not tax deductible) - Persistent lateness can lead to penalties of up to 200%. **Official ATO Resources** - [ATO Payday Super Main Hub](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super) - [About Payday Super](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/about-payday-super) - [Employer Checklist (PDF)](https://www.ato.gov.au/api/public/content/50c53f9b799c4c24b19d8c148a298551?v=22ad05c5) - [How to Transition from the SBSCH](https://www.ato.gov.au/api/public/content/73bd8eac60b94af491397ade39fd91cf?v=30826897)       - [STARTUP FOUNDER INFORMATION](https://support.standardledger.co/knowledge/startup-founder-information?hsLang=en#main-content) - [Startup Funding](https://support.standardledger.co/knowledge/startup-founder-information?hsLang=en#startup-funding) - [CONTACTING STANDARD LEDGER](https://support.standardledger.co/knowledge/contacting-standard-ledger?hsLang=en) - [OUR BOOKKEEPING SERVICES](https://support.standardledger.co/knowledge/our-bookkeeping-services?hsLang=en#main-content) - [Bookkeeping Services](https://support.standardledger.co/knowledge/our-bookkeeping-services?hsLang=en#bookkeeping-services) - [Dext for Supplier invoices and Employee Expenses](https://support.standardledger.co/knowledge/our-bookkeeping-services?hsLang=en#dext-for-supplier-invoices-and-employee-expenses) - [OUR PAYROLL SERVICES](https://support.standardledger.co/knowledge/our-payroll-services?hsLang=en#main-content) - [Employers](https://support.standardledger.co/knowledge/our-payroll-services?hsLang=en#employers) - [Employees](https://support.standardledger.co/knowledge/our-payroll-services?hsLang=en#employees) - [OUR TAX SERVICES](https://support.standardledger.co/knowledge/our-tax-services?hsLang=en#main-content) - [Activity Statements](https://support.standardledger.co/knowledge/our-tax-services?hsLang=en#activity-statements) - [Tax Returns](https://support.standardledger.co/knowledge/our-tax-services?hsLang=en#tax-returns) - [OUR CFO SERVICES](https://support.standardledger.co/knowledge/our-cfo-services?hsLang=en) - [OUR FINANCIAL MODELING SERVICES](https://support.standardledger.co/knowledge/our-financial-modeling-services?hsLang=en#main-content) - [Financial model usage guidelines](https://support.standardledger.co/knowledge/our-financial-modeling-services?hsLang=en#financial-model-usage-guidelines) - [OUR R&D TAX INCENTIVE SERVICES (Australia)](https://support.standardledger.co/knowledge/our-rd-tax-incentive-services-australia?hsLang=en) - [OUR GRANT SERVICES](https://support.standardledger.co/knowledge/our-grant-services?hsLang=en#main-content) - [Top Grants](https://support.standardledger.co/knowledge/our-grant-services?hsLang=en#top-grants) - [OUR VALUATION SERVICES](https://support.standardledger.co/knowledge/our-valuation-services?hsLang=en#main-content) - [How we prepare your valuations](https://support.standardledger.co/knowledge/our-valuation-services?hsLang=en#how-we-prepare-your-valuations) - [OUR ACCOUNTS PAYABLE SERVICES](https://support.standardledger.co/knowledge/our-accounts-payable-services?hsLang=en) - [ACCOUNTING](https://support.standardledger.co/knowledge/accounting?hsLang=en#main-content) - [Xero](https://support.standardledger.co/knowledge/accounting?hsLang=en#xero) - [Accounting / Bookkeeping Articles](https://support.standardledger.co/knowledge/accounting?hsLang=en#accounting-bookkeeping-articles) - [PAYROLL](https://support.standardledger.co/knowledge/payroll?hsLang=en#main-content) - [Payroll articles](https://support.standardledger.co/knowledge/payroll?hsLang=en#payroll-articles) - [TAX and COMPLIANCE](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#main-content) - [Structure](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#structure) - [Key dates and How PAYG and GST work](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#key-dates-and-how-payg-and-gst-work) - [ATO information](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#ato-information) - [Income and deductions](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#income-and-deductions) - [UK ARTICLES](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#main-content) - [Company setup and operations](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#company-setup-and-operations) - [Payroll](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#payroll) - [VAT](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#vat) - [Raising Capital](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#raising-capital) Need support? email support@standardledger.co © 2026 Standard Ledger