End-of-Year Payroll Governance: Are Your Systems Ready for 2026?

The ATO is reminding employers to prepare for the permanent closure of the Small Business Superannuation Clearing House (SBSCH) on 1 July 2026. Employers are encouraged to transition early to an alternative superannuation payment solution. Early transition will help employers:

• Establish replacement processes for SG payments for the January–March and April–June quarters

• Reduce the risk of late SG payments for the April–June 2026 quarter, which is due 28 July

• Adjust cash flow to support more frequent SG payment cycles

• Complete final payments and obtain necessary reports before decommissioning

Key dates for employers still using the SBSCH include:

• 10 December 2025 – Super payments and instructions must be received by 5:30 pm AEDT. Payments received after this time will not be processed until 2 January 2026.

• 28 January 2026 – SG quarterly due date

• February–March 2026 – Recommended transition period

• 28 April 2026 – SG quarterly due date

• 30 June 2026 – Final day to use the SBSCH, make last payments, and download reports

• 1 July 2026 – SBSCH permanently unavailable

Organisations may already have compatible alternatives through existing payroll systems, superannuation funds, digital service providers, or commercial clearing houses.