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Published Thruday, 11th June 2026
If your business employs staff and you currently use the Australian Taxation Office (ATO) Small Business Superannuation Clearing House (SBSCH) to pay employee super, urgent action is required before 30 June 2026. The SBSCH closes permanently at 11:59pm AEST on 30 June 2026, which means the final quarterly super payment for the April to June 2026 quarter cannot be processed through the SBSCH. That payment is due to be received by each employee’s super fund by 28 July 2026, and employers who have not yet arranged an alternative payment method will have no way to meet that obligation on time.
If you are still using the SBSCH, arranging an alternative SuperStream-compliant clearing house or payroll solution before 30 June is the most pressing item on this list.
The final quarter under the old system
The Superannuation Guarantee (SG) rate for 2025–26 is 12% of each eligible employee’s ordinary time earnings. Under the quarterly system that applies for all employee earnings paid up to 30 June 2026, the fourth and final quarter covers 1 April to 30 June 2026. The SG contributions for this quarter must be received by each employee’s super fund by 28 July 2026.
The due date is a receipt deadline, not a dispatch deadline. Allow sufficient processing time through whichever payment method you are using, particularly if you are transitioning to a new clearing house or payroll system for the first time.
Why some employers pay Q4 super 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 before 30 June to clear the superannuation liability from their accounts at year-end.
There is also a tax deductibility consideration. Employer SG contributions are deductible in the income year in which they are received by the employee’s superannuation fund, not the year in which they are accrued or recorded in the accounts. If the fourth quarter contribution is not received by the fund on or before 30 June 2026, the deduction will fall in the 2026 to 2027 income year rather than 2025 to 2026. For some businesses, this timing difference may be material.
If you are considering paying before 30 June for either reason, the contribution must be received by each employee’s fund before 30 June to achieve that outcome. How this timing decision interacts with your broader year-end position will depend on your individual circumstances. Speaking with your accountant before acting is the appropriate step.
What changes on 1 July 2026
From 1 July 2026, the quarterly model is replaced by Payday Super. Under Payday Super, SG contributions must be paid with each pay run and received by the employee’s super fund within seven business days of each payday. Each pay run becomes its own compliance event.
The SG rate remains at 12% for 2026–27. The calculation base also changes: from 1 July 2026, contributions are calculated on “qualifying earnings” rather than ordinary time earnings, a new term that brings together ordinary time earnings and certain other payments.
Late payment consequences
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. It is not tax deductible, and it 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 data, which means late or missing payments are identified more quickly than under the quarterly model.
What employers should do before 30 June 2026
If your business uses the SBSCH, arranging an alternative payment method as soon as possible is the priority. The ATO has indicated that the January to March 2026 quarterly payment should be treated as the last payment processed through the SBSCH, to allow sufficient time to establish and test an alternative before the June 2026 close.
Before 30 June, confirm that your fourth quarter superannuation obligations are on track to be received by each employee’s fund by 28 July 2026 using your new payment method. Download your payment records from the SBSCH before it closes, as those records will not be accessible after 30 June 2026.
If early payment of the fourth quarter is being considered for cash flow or tax deductibility reasons, the contribution must be received by each employee’s fund before 30 June 2026 to achieve either outcome. The timing of superannuation payments can affect both year-end accounts and the income year in which a deduction is available, and individual outcomes will vary. Speak with your accountant to understand how this applies to your circumstances before making any timing decisions.
Review your pay cycles and cash flow so that, from 1 July 2026, superannuation is processed as part of each pay run rather than as a periodic batch payment. If your business has more than 20 employees or an annual turnover above $10 million, confirm with your accountant or payroll provider which alternative payment solution is appropriate for your circumstances, 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.
Ready to make sure your super obligations are sorted before 30 June?
The Factor1 team works with employers across Melbourne and regional Victoria to keep payroll and compliance on track. Get in touch, and we will help you work through what needs to happen before the financial year ends.
Please note: This article contains general information only and does not constitute professional advice. Individual circumstances vary, and the information provided may not be appropriate for your specific situation. Speak with a qualified accountant or adviser before making decisions about your superannuation obligations, payment timing, or year-end position.