Clubs SA members are reminded that from 1 July 2026 employers will have to ensure that they pay their employees super at the same time as their wages.

What this practically means is that contributions to an employee’s super fund will have to arrive in it within 7 business days and failure to do so could result in an employer being liable for the super guarantee charge.

There is a couple of limited exemptions to the above however including the fact that for new employees or payments to a fund for the first time, an employer will be allowed up to 20 business days for it to appear there.

To best prepare the ATO has suggested taking the following steps:

1. prepare your payroll and cashflow processes​
2. check that your software will support reporting qualifying earnings (QE)​
3. check your employees’ information is correct and if you’re receiving errors now, look to review this data and fix the errors before 1 July 2026
4. understand how long it takes for your super payments to reach employees’ funds ​
5. know where rejected payment errors could appear and how to fix them immediately​
6. if anyone utilises the ATO’s Small Business Super Clearing House (SBSCH), leave this as it will permanently close on 1 July and download your transaction history
7. understand the consequences of late payments​
8. know the key dates.

It is also important that any club who has been paying super quarterly or at later dates than will be allowed from 1 July 2026 make any necessary alterations to their payroll management and cash reserves.

Clubs also need to ensure that their payroll is properly set up to ensure the super payments are made at the same time as wages.

Members can also view this page for more detail on same day super or speak to their accountant.