From 1 July 2026, if you have employees, you can no longer pay super quarterly — it has to be paid every time you run payroll.
And it's not just about hitting "pay" on time. Under the new rules, your employees' super has to actually land in their super fund within 7 business days of payday. If it gets held up at a clearing house, that's still your problem.
This isn't a proposal anymore. The legislation passed Parliament in late 2025. It's law, and it applies from the first pay run you do after 1 July 2026.
What's actually changing
Quarterly super is gone
Super gets paid with every pay run — weekly, fortnightly, monthly, whatever your cycle is.
Received, not just sent
Contributions must be received by your employee's fund within 7 business days of payday. New employees get 20 business days for their first contribution.
Late super gets expensive
Late super triggers the Super Guarantee Charge — including interest and penalties — and parts of it aren't tax deductible.
The ATO's free clearing house is closing
If you've been using the Small Business Superannuation Clearing House, you'll need a new way to pay super — most likely through your payroll software.
What this means for your cash flow
Instead of four big super payments a year, you'll be making smaller, more frequent ones. For a lot of small businesses and tradies, that's actually easier to manage — but only if your payroll is set up properly and you're not relying on that quarterly buffer.
The good news: the ATO is giving everyone a year to settle in
The ATO has said that during the first year (1 July 2026 to 30 June 2027), it will take a lighter-touch approach with employers who are genuinely trying to do the right thing. That's not a free pass — but it means if you get your systems sorted now, the odd teething issue won't sink you.
Getting your business ready
- Review your current payroll and super process
- Set up or fix Xero Payroll and Auto Super so super goes out with every pay run automatically
- Move you off the ATO clearing house before it closes
- Sort out any old super shortfalls before the new penalty rules kick in
- Plan your cash flow around the new payment cycle