Fact or fiction busting Payday Super myths
The ATO is making sure that employers have the correct information and resources to get ready for Payday Super by 1 July 2026.
With just over two months left before Payday Super takes effect, the Australian Taxation Office (ATO) urges employers to act now for this once in a generation change to the way we pay super.
Deputy Commissioner Emma Rosenzweig encourages employers to plan ahead and review their payroll systems and super processes well ahead of 1 July.
‘We want employers to feel prepared heading into 1 July so we’re taking time now to clear up some common myths doing the rounds about Payday Super.’
‘We know there is a lot of information being shared around but we want to make sure employers have the correct information and resources to get ready, and to get it right,’ says Ms Rosenzweig.
Common myths on Payday Super
“I’ve got plenty of time, I should wait until 1 July to start paying super on payday“
Employers will need to plan cash flow, understand any changes to their payroll systems and transition away from Small Business Superannuation Clearing House (SBSCH) well before July 2026.
While Payday Super doesn’t start until 1 July, don’t wait until the last minute to consider what you need to do to be prepared to start paying super each payday.
Take time to understand the changes you may need managing your cash reserves, checking timings on super payments and making sure your software supports reporting.
TIP: It’s important to plan ahead – review and check with your payroll provider about readiness to pay super guarantee more frequently, and start transition planning early.
The ATO has released a Payday Super checklist to support a smooth transition to Payday Super.
“I can just change the payday frequency of my employees’ wages”
The frequency of when you pay your employees is set by the employment contract, awards or enterprise agreements.
Payday Super changes when super must be paid, not the frequency employees are paid salary or wages. Super is paid as often as you pay employees – if you were paying weekly, then your super payments will be weekly too.
From 1 July, super payments should be paid to an employee’s super each payday. Payments must be received by the super fund within 7 business days after payday. Super funds must allocate or return contributions within 3 business days.
A payment only counts once it is received by the employee’s fund, not when it is submitted. Submitting on day 7 may not allow enough time – you don’t get an extension for rejected payments so make sure there is enough time to correct any errors and for contributions to reach funds within the 7 business days.
Check payroll processes and processing times for your clearing house and super funds to ensure you can meet the timeframes for each payday, which might include checking with your payroll provider. To give you the most time possible we recommend making super payments on payday.
For more information including exceptions to the 7 business day deadline, see Payment deadlines for Payday Super.
“I can still access the SBSCH records after 30 June 2026”
You cannot access SBSCH online service after 30 June 2026. All SBSCH transaction history will need to be downloaded before 1 July, there will be no read-only service.
If you use the ATO’s Small Business Superannuation Clearing House to pay your super, this service is closing on 1 July and you’ll need to make alternative arrangements.
The good news is a majority of employers who currently use the Small Business Superannuation Clearing House already have super payment functionality in their current payroll software, so we encourage you to check this first.
If you need to go with a new provider, transition early so you can prepare payroll to align with required payment timeframes.
Super guarantee charge will apply when amounts aren’t received in full, on time and by the right super fund.
- The ATO has released a checklist on how to transition from the SBSCH
- Explore the full range of Payday Super resources at ato.gov.au/paydayresources
- Keep up to date with the progress of Payday Super at ato.gov.au/paydaysuper
The team at Omnis Business Advisory is here to support you – if you haven’t already, search our website for Payday Super resources and be prepared well ahead of 1 July.
Source: Australian Taxation Office (8 April 2026), Fact or fiction? Busting Payday Super myths, Australian Government
