The final piece of the payday super framework is now in place. The Treasury Laws Amendment (Payday Superannuation) Regulations 2026 were made on 19 February 2026 and registered on 23 February. The legislation itself has been law since November 2025; the regulations supply the operational detail that employers and payroll providers have been waiting on. With both settled, the 1 July 2026 start date is locked in. That leaves about 17 weeks to get payroll ready.
What the regulations settle
The regulations answer three practical questions. First, they set out which payments do not attract super guarantee. Second, they spell out the consequences of voluntarily disclosing missed payments, which matters because mistakes will happen in the first year of any new system. Third, they require super funds to allocate contributions to member accounts or return them within 3 business days, so money does not sit in limbo once it leaves your account.
What changes on 1 July 2026
The core design is confirmed. From 1 July 2026 employers must pay super guarantee at the same time as wages. Contributions must reach the employee’s fund within 7 business days of payday. The quarterly super guarantee system ends on 30 June 2026.
For a business paying weekly, the change is stark. You go from 4 super payment events a year to 52. Super stops being a quarterly lump sum and becomes part of every single pay run, which changes how cash moves through the business from week to week.
The clearing house is closing
If you use the ATO’s Small Business Superannuation Clearing House, put a line in the diary now. It closes permanently on 30 June 2026, having already closed to new users on 1 October 2025. Businesses relying on it need a replacement in place before the new rules begin, whether that is payroll software with built-in super payments or a commercial clearing house.
What to do in the next 17 weeks
- Confirm your payroll software is ready. Ask your provider directly when its payday super functionality will be live and what it will need from you.
- Model the cash-flow change. Super will leave your account every pay run instead of quarterly. Map what that does to your working capital across a typical month and quarter.
- Clean up employee super fund details now. Wrong fund or account details mean bounced contributions; under the new rules you are working against a 7 business day clock.
- Choose a replacement clearing house if you use the SBSCH. Do not leave this until June.
- Brief whoever runs payroll. Whether that is you, a bookkeeper or an external provider, they need to know the timing rules and what changes on day one.
The ATO’s overview is the best starting point for the official detail: About payday super.
Before you act
This update is general information only and is not tax or financial advice. Rules and operational detail can change. Confirm anything you plan to rely on with a registered tax agent or check the official ATO guidance before acting.