Protect Your Cash Flow Before the 7-Day Super Rule Starts
From 1 July 2026, superannuation moves from a quarterly obligation to a real-time cash requirement. Super must be paid within 7 days of every payday, not once per quarter.
For many small businesses, this is not a simple admin change. It is a cash flow and systems shock.
We help you prepare early, remove risk, and stay in control before penalties apply.
Right now, most small businesses treat superannuation as a quarterly liability. You accrue it, hold the cash, and pay it later. That buffer is disappearing.
Under Pay Day Super:
You must fund super every pay run
There is no 3-month float
Cash must be available immediately, every week or fortnight
For businesses with tight margins, uneven income, or slow-paying clients, this change can create sudden cash gaps that were never an issue before.
This is where otherwise healthy businesses get caught out.
The ATO is shutting down the Small Business Superannuation Clearing House (SBSCH) because it cannot support high-frequency payments.
Key dates:
October 2025: New SBSCH registrations close
1 July 2026: SBSCH fully shuts down
If you currently rely on the ATO clearing house or manual payroll processes, you will be forced to migrate to commercial, SuperStream-compliant systems.
Leaving this late increases cost, stress, and error risk.
Under the new rules:
Super must reach the employee’s fund within 7 calendar days
Day 8 triggers the Super Guarantee Charge (SGC)
There is no buffer and no forgiveness period
SGC is far more expensive than simply paying super late today. It includes:
Administrative penalties
Daily compounding interest
A broader earnings base for calculations
One missed or bounced payment can become a costly compliance failure.
We take the weight off your shoulders by preparing your systems, cash flow, and data before the rules change.
Clean data is critical under Pay Day Super. A single incorrect fund detail can cause a bounced payment, which still counts as non-compliance.
We review and validate:
Employee TFNs and super fund details
Contribution mappings
Payroll data integrity
Super reporting alignment
This reduces failure risk before payments become time-critical.
If you are still using the ATO clearing house, this step is non-negotiable.
We:
Move you off SBSCH before registration cut-offs
Set up compliant payroll and clearing house workflows
Configure Xero, MYOB, QuickBooks, or equivalent systems
Ensure SuperStream and Pay Day Super readiness
This ensures super can be processed accurately, quickly, and automatically every pay cycle.
This is where most businesses underestimate the risk.
We model:
Weekly or fortnightly super outflows
Payroll and super timing mismatches
Worst-case cash flow scenarios
Funding gaps before they happen
You receive clear visibility on whether your business can sustain Pay Day Super without disruption, and what needs to change if it cannot.
This is not theory. It is practical financial resilience planning.
With decades of combined experience and an extensive understanding of Australian tax legislation, we go beyond box-ticking.
We focus on:
Operational resilience, not just compliance
Cash flow protection for SME owners
Practical systems that work in real businesses
We are a local, experienced team that understands how policy changes affect businesses on the ground.
We’re here to help, so you can focus on what matters.
October 2025 is the last realistic window to prepare without pressure.
Leaving Pay Day Super planning too late exposes your business to:
Forced software decisions
Cash flow shocks
Immediate penalties from Day 8
Book your Pay Day Super Readiness Assessment now and get clarity, compliance, and confidence.
Meet the Team
Origin BC provides specialist advisory services to Australian businesses navigating complex tax, payroll, and compliance changes, including the upcoming Pay Day Super reforms. Our team combines deep technical expertise with practical, real-world business insight, so you are not just compliant, but financially resilient.
We work closely with business owners to manage cash flow risk, modernise payroll systems, and prepare for regulatory change well before penalties apply.
From 1 July 2026, superannuation contributions must be received by the employee’s super fund within 7 calendar days of payday. Quarterly payment deadlines no longer apply.
Yes. The SBSCH will close entirely on 1 July 2026, with new registrations blocked from October 2025. All businesses must move to commercial, SuperStream-compliant solutions.
Qualifying Earnings is the new basis used to calculate penalties under the Super Guarantee Charge. It is broader than traditional Ordinary Time Earnings and can include payments such as overtime when penalties apply.
There is no grace period. If super reaches the fund on Day 8, the Super Guarantee Charge applies immediately, including penalties and daily compounding interest.
Now. Early preparation gives you control over systems, cash flow, and compliance. Waiting until 2026 increases risk and limits your options.
Super must still be paid within seven days of payroll, regardless of whether client invoices have been paid. When income is delayed or disrupted, this can create short-term cash flow gaps, as the flexibility of quarterly super payments no longer exists.
Although the super rate does not change, Pay Day Super shifts super from a quarterly payment to an ongoing payroll cost. For many businesses, this means fortnightly wage bills effectively increase by around 12 percent, requiring cash to be available every pay cycle rather than every three months.
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