Payday Super and Credit Card Surcharges

There is a lot happening for small businesses at the moment, and a few upcoming changes are worth getting on your radar now so you are not scrambling later.

Below is a summary of the key points from the Institute of Certified Bookkeepers (ICB) September 2026 Client eBrief, written in plain English.

ATO lodgement dates to diarise

These dates are from the ATO website and do not account for possible extensions. You remain responsible for ensuring the necessary information is with us in time.

BAS and IAS monthly lodgements

Final dates for lodgements and payments:

• September Activity Statement: 21 October 2026
• October Activity Statement: 21 November 2026

BAS quarterly lodgements

Final dates for lodgements and payments:

• September Quarter 2026 (incl. PAYGI): 28 October 2026
• December Quarter 2026 (incl. PAYGI): 28 February 2027

When a due date falls on a Saturday, Sunday or public holiday, you can lodge or pay on the next business day.

Payday Super is now in place (from 1 July 2026)

From 1 July 2026, Payday Super applies.

Superannuation contributions must be received by the employee’s super fund within seven calendar days of payday. If a payment is made late, additional obligations and charges may apply.

What to do now

• Check your payroll process and make sure super is being paid on time
• If you use payroll software, confirm the super settings match the new timing
• If you are unsure, give us a call and we can review your setup

Credit card surcharge ban starts 1 October 2026

From 1 October 2026, businesses will no longer be able to add surcharges to payments made using:

• EFTPOS
• Mastercard
• Visa
• American Express

Businesses can continue applying card surcharges until 30 September 2026.

What is changing

From 1 October, card surcharges on the payment types above will no longer be permitted.

Weekend, public holiday and other non payment surcharges can still apply, but they must be clearly disclosed before the customer books, orders, or makes a purchase.

You can also offer discounts for particular payment methods (such as cash or PayID), as long as customers can clearly understand which payment methods qualify and how much they will save.

What you should review

If you currently apply card surcharges, start by identifying everywhere those charges are built into your systems or communicated to customers, including:

• EFTPOS terminals and point of sale systems
• Accounting and invoicing software
• Online stores and payment platforms
• Booking systems
• Websites and online pricing
• Menus, price lists and signage
• Invoice templates and other customer communications
• Standard terms and conditions

Merchant service providers may contact you about changes required to terminals, online payment systems or account settings. If you are unsure, contact your provider directly.

It is also worth checking junk or spam folders for communications that may already have been sent.

As with any change involving financial systems, be alert to scams. Do not click unexpected links or provide banking or account details unless you have verified the message.

Remember: the cost of taking payments does not disappear

Removing card surcharges does not remove the cost to the business of accepting those payments.

It may be a good time to understand your merchant fees, transaction volumes and other payment related costs so you can assess what the change means for your overall costs.

Some businesses may decide to absorb these costs, while others may review broader pricing. It can also be a useful time to compare merchant service providers and check whether your current payment arrangement still suits your business.

Cyber Wardens training: free, practical cyber support

Cybersecurity remains a key risk for small businesses. Cyber Wardens provides free, practical training and resources to help small business owners and their teams strengthen everyday cyber awareness.

Delivered by the Council of Small Business Organisations Australia (COSBOA), the program offers short, accessible courses and practical guidance.

Training includes:

• Cyber Wardens Foundations: 10 minute introduction covering common cybercrimes, scam red flags and safer online habits
• Level 1 – Take Action: 40 to 60 minute course covering practical cybersecurity measures and building cyber awareness across a team
• Level 2 – AI Safety: 20 to 30 minute course covering safe use of AI in business, recognising AI generated scams and measures to help prevent fraud

There is also a resources hub with guides, articles, videos, real life cyber stories and information about current threats and scams.

Need a hand getting ready?

If you would like help checking your payroll timing, reviewing your invoicing templates, or identifying where card surcharges might still be showing up, reach out. It is much easier to fix this now than after 1 October.

Original document

This blog post is based on the following source:

• The Institute of Certified Bookkeepers (ICB) Client eBrief – September 2026

Disclaimer

All or any advice contained in this article is of a general nature only and may not apply to your individual business circumstances. For specific advice relating to your situation, please contact your accountant or bookkeeper.