Super Stream

Payday Super is a government reform that will require employers to pay Super Guarantee (SG) contributions on or soon after each payday, instead of making contributions quarterly.

It was created to reduce unpaid/late super, give employees more timely contributions into their funds, and give the ATO closer to realtime visibility of employers who fall behind. The aim of Payday Super is to increase the focus on on-time payments and reduce the lag between an underpayment occurring and the ATO contacting the employer.

When is it due to start and who does it affect?

Payday Super is planned to commence from 1 July 2026. It is expected to apply broadly to all employers who have SG obligations, including small businesses and microemployers.

As at March 2026, enabling legislation and detailed rules are in progress; dates and details are still technically subject to change, but the policy direction is clear.

Payment timing and processing expectations

From 1 July 2026, employers will be expected to calculate and send super contributions in line with each pay cycle, rather than accumulating them until quarter-end.

ATO and software developer guidance indicates contributions should reach employees’ funds within about 7 business days of each payday, supported by changes to SuperStream and use of the New Payments Platform (NPP) for near realtime payments.

There will be enhanced error messaging and member verification processes so employers can confirm a fund can accept a contribution and fix issues quickly.

Impact on payroll software, STP and clearing houses

Payroll software will need to:

• Calculate super each pay run based on qualifying earnings.
• Trigger contribution payments (directly or via a connected clearing service) on or soon after each payday.
• Report new/updated STP fields such as QE and super liability amounts so the ATO can monitor employer compliance in close to real time.

The government has indicated the Small Business Superannuation Clearing House (SBSCH) will be retired from 1 July 2026, so small employers using SBSCH will need to transition to alternative services.

SuperStream standards are being revised to support more frequent, datarich contributions and integration with the NPP.