The ATO is urging employers to prioritise their preparation for the new Payday Super legislation and has released a new checklist to assist them with the groundwork they will need to undertake to adhere with the new system to be introduced from 1 July.
To this end, the guide outlines what employers need to do each month until Payday Super is in place, helping them to understand “what to do, when to do it and how to stay compliant, to support a smooth transition come 1 July”.
It suggests employers set a start date, get advice if needed and review cash-flow and payroll governance and business processes. It also recommends employers check with their software provider to find out when systems will be ready for the new regulations.
“Put simply, Payday Super is about employers paying super each payday and it’s important to get it right,” ATO deputy commissioner Emma Rosenzweig noted.
Further, the regulator has reminded employers if they have been using the ATO’s Small Business Superannuation Clearing House (SBSCH) to meet their super guarantee payment obligations that the service is closing on 1 July.
“Most employers who currently use the SBSCH already have super payment functionality in their current payroll software and we’ve released a separate checklist on how to transition from the SBSCH,” the ATO said.
The checklist recommends employers who are currently using the SBSCH facility quarterly to make contributions covering the January to March quarter for 2026 the last payment of this kind. The regulator advises employers download their records from the SBSCH and use an alternative payment option after that payment.
“Payday Super is a once-in-a-generation change and we’re making sure employers have all the resources they need to get ready,” Rosenzweig said.
“Don’t wait until the last minute to prepare. Many employers already pay super more often than quarterly and there is nothing stopping you preparing now to be able to pay super contributions more frequently from 1 July 2026.”
