With Payday Super commencing on 1 July 2026, the Australian Taxation Office (ATO) has released new guidance and resources to help employers prepare for the transition.
For security providers, the coming weeks provide an opportunity to review payroll systems, internal processes and superannuation payment arrangements before the new requirements take effect.
Under Payday Super, employers will generally be required to pay superannuation contributions at the same time employees are paid, rather than through the current quarterly payment cycle.
What Security Employers Should Be Reviewing Now
The ATO recommends employers take steps now to understand how the transition will operate across June and July.
Areas worth reviewing include:
- Payroll software readiness
- Superannuation payment processes
- Internal payroll procedures
- July cash-flow requirements
- Staff responsible for payroll administration
The ATO has also released a short video explaining how superannuation payments will be managed during the June–July transition period.
Small Business Super Clearing House Closing
Employers using the Small Business Super Clearing House (SBSCH) should note that the service will close permanently on 1 July 2026.
Businesses should ensure any required records and reports are downloaded before the closure date and discuss alternative arrangements with payroll providers or advisers if required.
Further Information
The ATO has published guidance, examples and transition resources to assist employers preparing for Payday Super.
Security providers may wish to review these materials now to ensure systems and processes are ready before 1 July.
ATO Resources
• Payday Super information and guidance
• June–July transition video
• SBSCH closure guidance (PDF)
• Practical Compliance Guideline PCG 2026/1