From 1 July 2026, employers must pay their employees’ super each payday instead of at least once every 3 months. The Australian Taxation Office (ATO) has released new factsheets, checklists and videos at ato.gov.au/PaydayResources to help you prepare for this change:
How to get ready for Payday Super
Key changes to super guarantee, providing a comparison between the old and new super systems
Qualifying earnings (QE) – the new base for calculating super contributions, replacing ordinary times earnings
Upgrades to SuperStream – the standards for the way all employers pay super guarantee
The ATO will regularly update this page as more resources are published.
The Small Business Super Clearing House (SBSCH) is closing permanently from 1 July. Refer to the ATO’s checklist on how to transition to a new provider on its resources page or find more detail at ato.gov.au/SBSCH.
It’s important to get it right to avoid interest and penalties. In the first year of Payday Super, the ATO will recognise that employers who are making genuine efforts to comply should not be the focus of compliance action. You can read more about the ATO’s compliance approach at ato.gov.au/PDScompliance.