iscover 'Clock is ticking' on payday super, ATO warns small businesses
BusinessSmall businesses should start planning their cash flow and prepare for the closure of the Small Business Super Clearing House, the ATO has said.
In a recent update, the ATO has outlined some of the preparations small businesses should be making ahead of the start of payday super on 1 July this year.
ATO Deputy Commissioner Emma Rosenzweig reminded employers that from 1 July 2026, they'll need to make a super contribution for your eligible employees each payday.
"So if you’re used to paying super quarterly, you’ll need to pay more frequently, which could be weekly, fortnightly or monthly, depending on how often you pay your staff," said Rosenzweig.
"While there’s still a few months to go – taking action now to get ready for payday super will save you time later."
Rosenzweig said businesses will need to think about whether their processes for paying super need to change ahead of the start date.
She also recommended that businesses start planning their cash flow for more frequent super payments.
"This is really important in July this year as you might have multiple payments. As an example, you will have your regular payment for the April to June quarter as well as Payday Super payments," she said.
The ATO said businesses that are currently using the Small Business Super Clearing House (SBSCH) should also be aware that it will permanently close on 1 July.
Rosenzweig said SBSCH users should prioritise looking for an alternative provider now.
"The ATO clearing house closes for good on 1 July. Once it closes, you’ll have no access to your records and you won’t be able to make any payments," she said.
"Make your third quarter super payment - due 28 April – and then find another provider. That way you can download your records and have time to do payroll test runs before Payday Super starts on 1 July."
"Take action now to find an alternative provider to the clearing house as the clock is ticking."
Miranda Brownlee
Miranda Brownlee is the deputy editor of SMSF Adviser, which is the leading source of news, strategy and educational content for professionals working in the SMSF sector.
Since joining the team in 2014, Miranda has been responsible for breaking some of the biggest superannuation stories in Australia, and has reported extensively on technical strategy and legislative updates.
Miranda also has broad business and financial services reporting experience, having written for titles including Investor Daily, ifa and Accountants Daily.
