Did your first payday super cycle go smoothly, or did it catch you off guard?
From 1 July 2026, employers must pay their staff’s superannuation at the same time as wages, not quarterly. This is the single biggest change to how small businesses handle super in decades, and if you haven’t already adjusted your payroll process, now is the time.
What’s Actually Changed
Super Guarantee contributions now need to reach your employees’ super funds within seven business days of each payday. There’s no more quarterly buffer to smooth things over.
For most businesses, this means:
• Cash needs to be available every pay cycle, not just once a quarter
• Payroll software needs to support real-time super payments
• Late or missing contributions are far more visible to the ATO than before
The Small Business Super Clearing House Is Gone
If you’ve relied on the free Small Business Super Clearing House to distribute contributions, that service closed permanently on 1 July 2026.
You’ll need an alternative in place already. Most payroll providers now include super payment functionality, and the SuperStream product register lists approved options if you’re still searching for one.
More Good News: The Instant Asset Write-Off Is Now Permanent
It’s not all extra admin. The $20,000 instant asset write-off is now a permanent feature of the tax system, not an annual extension you have to wait on.
If your business turns over less than $10 million, you can immediately deduct eligible assets costing less than $20,000, rather than depreciating them over several years. Having this certainty makes it much easier to plan equipment and asset purchases across the year, instead of rushing decisions before 30 June.
What You Should Check This Week
• Confirm your payroll software is processing super on the same schedule as wages
• Check your cash flow forecast reflects weekly or fortnightly super outflows, not quarterly
• Make sure any outstanding clearing house payments were finalised before the SBSCH closed
• Review whether your business structure still makes sense under the current tax settings
Not Sure Your Payroll Is Ready?
Payday Super changes the rhythm of your cash flow, and getting caught out with a late payment now carries a real compliance risk. If you’d like us to check your systems are set up correctly, or want to talk through what the instant asset write-off means for your next equipment purchase, we’re happy to help.
To book an appointment, contact our office.