Published: February 2026
Australian employers face a continuous cycle of compliance deadlines across BAS, superannuation, STP, payroll tax, FBT, and workers compensation. Missing a single deadline can trigger automatic penalties, interest charges, and in some cases, loss of tax deductions. For SMEs without a dedicated finance team, keeping track of every obligation across multiple agencies and states is one of the most common operational failures.
FY2026-27 brings the most significant structural change to employer obligations in decades: the introduction of Payday Super from 1 July 2026. This shifts superannuation from a quarterly obligation to a per-pay-run obligation, meaning employers must pay super within seven business days of each pay date. The quarterly buffer that many businesses relied on for cash flow management is gone.
This article provides a single month-by-month calendar of every key employer compliance deadline for FY2026-27, covering BAS, super, STP, payroll tax, FBT, workers compensation, and income tax.
From 1 July 2026, employers must pay superannuation contributions at the same time as salary and wages. Contributions must reach the employee's nominated super fund within seven business days of the pay date. This replaces the quarterly system where super was due 28 days after the end of each quarter.
Key facts:
Cash flow impact: Under the quarterly system, a business paying $50,000 per month in wages could accumulate up to $18,000 in super liability over a quarter before payment was due. Under Payday Super, that same business needs $6,000 available every pay cycle if paying monthly, or $3,000 every fortnight.
Warning: July is the most dangerous month for compliance. STP finalisation, payroll tax reconciliation, Q4 BAS, the last quarterly super payment, and the Payday Super transition all land within 28 days. Prepare before 30 June.
The July crush. STP finalisation, payroll tax annual reconciliation, Q4 BAS, the last quarterly super payment, and the Payday Super transition all land within 28 days. Businesses that have not prepared before 30 June will be scrambling.
Missing Payday Super deadlines. Late super triggers the non-deductible Superannuation Guarantee Charge from day one. The SGC includes the shortfall amount, nominal interest calculated from the original due date, and an administration fee per employee per quarter. The SGC is always more expensive than the super that should have been paid on time.
Forgetting STP finalisation. Many employers forget the finalisation step even when their payroll software reports correctly throughout the year. Until you submit the finalisation declaration, your employees' income statements show as "not tax ready" in myGov. They cannot complete their tax returns accurately, and you will receive ATO reminders.
Not reconciling payroll tax to STP totals. Your STP reported wages and your payroll tax annual reconciliation should align. Discrepancies trigger revenue office queries.
1 July 2026. The legislation has been passed. From this date, super contributions must reach the employee's nominated super fund within seven business days of each pay date. The quarterly system ends with the Q4 FY2025-26 payment due 28 July 2026.
The SGC applies from the moment a payment is late. There is no grace period. The SGC includes the shortfall amount, nominal interest from the original due date, and an administration fee. Critically, the SGC is not tax deductible, whereas on-time super contributions are. For the first year (FY2026-27), the ATO has indicated a risk-based compliance approach under PCG 2025/D5, but the law still applies.
Monthly BAS reporters typically receive shorter extensions from their registered agent, usually 7 to 14 days beyond the standard 21st due date. The exact extension depends on the agent's lodgement program tier. However, BAS agent extensions never apply to monthly payroll tax returns.
STP finalisation is a declaration you submit to the ATO confirming your payroll reporting for the financial year is complete for each employee. Until you finalise, employees' income statements in myGov show as "not tax ready" and they cannot complete their tax returns with accurate pre-filled data. The deadline is 14 July for standard employees and 30 September for closely held payees.
The Small Business Superannuation Clearing House (SBSCH) is a free ATO service that processes super payments for small businesses. It is being permanently retired on 1 July 2026. If you currently use the SBSCH, you must transition to a commercial clearing house (such as those integrated into Xero, MYOB, or standalone providers) before that date.
Start before 30 June. Reconcile your payroll totals, ensure STP data is accurate, prepare your payroll tax annual figures, and set up your commercial clearing house for Payday Super. Having your BAS data ready before end of financial year significantly reduces the pressure in July.
Disclaimer: Compliance deadlines are subject to change by the ATO and state revenue offices. Weekend and public holiday adjustments may shift due dates. Always verify current deadlines with the ATO and your registered BAS or tax agent. This article is general information only and does not constitute tax or legal advice.
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