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Published Thursday, 11th June 2026
If your business employs staff and uses the Australian Taxation Office (ATO) Small Business Superannuation Clearing House (SBSCH) to pay employee superannuation, there is an action required before 30 June 2026 that cannot be deferred.
The SBSCH closes permanently at 11:59pm Australian Eastern Standard Time (AEST) on 30 June 2026. The final quarterly superannuation payment for the April to June 2026 quarter cannot be processed through the SBSCH after that point. That payment is due to be received by each employee’s superannuation fund by 28 July 2026. Employers who have not arranged an alternative payment method before the SBSCH closes will have no means of meeting that obligation on time.
If your business is still using the SBSCH, arranging an alternative SuperStream-compliant clearing house or payroll solution before 30 June 2026 is the most time-sensitive item to address.
The final quarter under the current system
The Superannuation Guarantee (SG) rate for the 2025 to 2026 income year is 12 per cent of each eligible employee’s ordinary time earnings. The fourth and final quarter under the current system covers 1 April to 30 June 2026. The SG contributions for this quarter must be received by each employee’s superannuation fund by 28 July 2026.
The 28 July 2026 date is a receipt deadline, not a dispatch deadline. This distinction matters. Processing time through a clearing house or payroll system needs to be factored in, particularly for employers transitioning to a new payment method for the first time.
Why some employers choose to pay the fourth quarter before 30 June
There is no obligation to pay the fourth quarter SG contributions before 30 June. The 28 July 2026 due date provides time after the financial year closes. However, some employers choose to pay early to clear the liability from their accounts at year end, or because employer SG contributions are only tax deductible in the income year in which they are received by the fund, not the year in which they are accrued. If either outcome matters to your business, the contribution must be received by each employee’s fund before 30 June 2026. Speak with your accountant before making any timing decisions.
What changes from 1 July 2026
From 1 July 2026, the quarterly payment model is replaced by Payday Super. This reform has been legislated and is now law, with a confirmed commencement date of 1 July 2026.
Under Payday Super, SG contributions must be paid with each pay run and received by the employee’s superannuation fund within seven business days of each payday. Each pay run becomes its own compliance event. Quarterly catch-up payments will no longer be permitted.
The SG rate remains at 12 per cent for the 2026 to 2027 income year. The calculation base also changes from 1 July 2026, with contributions calculated on “qualifying earnings” rather than ordinary time earnings. This new term brings together ordinary time earnings and certain other payments. Employers should confirm with their accountant or payroll provider how this applies to their specific workforce arrangements.
Consequences of late payment
Under both the current quarterly system and Payday Super, if SG contributions are not received by the fund by the relevant due date, the employer becomes liable for the Superannuation Guarantee Charge (SGC). The SGC includes the unpaid super amount, an interest component, and an administration fee. The SGC is not tax deductible and requires the employer to lodge an SGC statement with the ATO.
From 1 July 2026, the ATO will monitor payment timing through Single Touch Payroll (STP) data. Late or missing payments under Payday Super will be identified more quickly than under the current quarterly model.
Steps to take before 30 June 2026
If your business uses the SBSCH, arrange an alternative payment method as soon as possible. The ATO recommends treating the January to March 2026 quarterly payment as the last one processed through the SBSCH. Download your payment records before 30 June 2026, as they will not be accessible after that date.
Confirm that your fourth quarter superannuation obligations are on track to be received by each employee’s fund by 28 July 2026. If you are considering paying before 30 June for year-end or tax deductibility reasons, the contribution must be received by each employee’s fund before that date to achieve either outcome. Speak with your accountant to confirm how this applies to your circumstances.
From 1 July 2026, review your pay cycles so that superannuation is processed with each pay run. If your business has more than 20 employees or annual turnover above $10 million, confirm with your accountant which alternative payment solution is appropriate, as the SBSCH was only available to eligible small businesses within those thresholds.
If you have questions about your superannuation obligations, payment timing, or what the transition to Payday Super means for your payroll arrangements, speaking with your accountant before the end of the financial year is the recommended course of action.
If you have questions about your superannuation obligations, payment timing, or what the transition to Payday Super means for your payroll arrangements, speaking with your accountant before the end of the financial year is the recommended course of action.
For general information only
This article contains general information only and does not constitute accounting, tax or financial advice. Superannuation obligations, payment timing and year-end outcomes depend on the specific circumstances of each employer and entity. You should not act or refrain from acting on the basis of this information without first seeking advice from a qualified accountant or registered tax agent who can assess your individual situation.