Payday Super: what I’m telling my BAS clients this quarter
From 1 July 2026 super has to be paid each pay run, not quarterly. Here’s the practical version I’m sending my own clients this BAS quarter — what changes, what to do this quarter, and the bits the press releases skip.
By Zaki Choudhry — Tax Agent (TPB 26298664), BAS Agent (TPB 26280921), IPA member. Operating Tax Tracker Pty Ltd, Tax Agent 26321143.
From 1 July 2026, super in Australia is paid every pay run. Not quarterly. Not monthly. Per pay run. The official name is Payday Super. The ATO has the technical detail; this post is the practical version I’m sending my own clients before BAS quarter end.
What actually changes
- Super contributions must be received by the employee’s fund shortly after the pay event. The working day count under consultation has been seven days; verify the final figure on ato.gov.au before quoting it to a client.
- Late payments incur the Superannuation Guarantee Charge (SGC) much faster than they do today. The current 28-days-after-quarter-end window does not survive the change.
- Single Touch Payroll (STP) reporting effectively becomes the trigger. Your STP file tells the ATO what super is owed and the clock starts from there.
- Clearing house behaviour matters. Some clearing houses settle T+2; others T+5. The closer your clearing house is to your statutory deadline, the less buffer you have.
What I’m telling clients to do this quarter
If your clients run their own payroll on Xero, MYOB, or QuickBooks, the work is mostly cashflow planning, not data work. Here’s the order I’m walking them through:
- Confirm their clearing house settlement time. If it is more than four working days, switch.
- Stop banking on the SBSCH (small business super clearing house). It is closing 30 June 2026 in any case.
- Move super provisioning out of the BAS-quarter mental model. Each pay run now needs the cash.
- Get into Single Touch Payroll discipline now. Your reporting habits become your compliance habits on 1 July.
- Brief their bookkeeper. If you have one running fortnightly payroll, they need to know super is no longer something that gets caught up at quarter end.
The piece the press releases skip
The reform was sold as fairer for employees, and on that point it is. No more six-month gaps where super has not landed in the account. What it costs employers is roughly two things: cashflow timing, and a more punitive SGC regime. Both are manageable if you plan now. Both are painful if you find out in late July when a missed payment is already a charge event.
What I’m doing on the practice side
- Adding a Payday Super reminder to recurring tasks for every employer client. Fires four weeks before 1 July with the prep checklist.
- Updating engagement letters to clarify whose responsibility it is to make the payment on time. Still the client; the agent prepares and reviews.
- Earmarking a pre-1-July call window with each employer client so we can do the cashflow check before the deadline, not after.
If your agent has not mentioned Payday Super to you yet, ask them. Worst case it is already on their radar; best case you have given them the nudge to bring it up before 30 June.
References
- ATO — Payday Super: ato.gov.au (search “Payday Super”)
- Treasury consultation paper on Payday Super (verify the latest version at treasury.gov.au)
- ATO compliance guide on SGC late-payment treatment
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