{"id":3228,"date":"2026-09-24T14:22:55","date_gmt":"2026-09-24T02:22:55","guid":{"rendered":"https:\/\/www.workstem.com\/au\/blog\/auto-draft\/"},"modified":"2026-09-28T14:26:19","modified_gmt":"2026-09-28T01:26:19","slug":"payday-super-ato-risk-zones-explained-how-to-stay-low-risk","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/au\/blog\/payday-super-ato-risk-zones-explained-how-to-stay-low-risk\/","title":{"rendered":"Payday Super ATO Risk Zones Explained: How to Stay Low Risk"},"content":{"rendered":"<div class='post-index' id='post-index'><a href='###' id='post-index-close'><i class='fa fa-list'><\/i><\/a>\r\n\t\t\t\t<h3 class='post-index-title'>Table of content<\/h3>\r\n\t\t\t\t<div class='post-index-inner' id='post-index-inner'>\r\n\t\t\t\t<ol class='post-index-list'><li class=\"post-index-item\" data-tt=\"title-idx-0\" ><a href=\"###\"title=\"What does &#8220;low risk&#8221; actually mean\">What does &#8220;low risk&#8221; actually mean<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-1\" ><a href=\"###\"title=\"What does the ATO actually look at\">What does the ATO actually look at<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-2\" ><a href=\"###\"title=\"The low-risk strategy is operational\">The low-risk strategy is operational<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-3\" ><a href=\"###\"title=\"Example: rejected payment\">Example: rejected payment<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-4\" ><a href=\"###\"title=\"Example: incorrect qualifying earnings calculation\">Example: incorrect qualifying earnings calculation<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-5\" ><a href=\"###\"title=\"What employers should monitor every pay run\">What employers should monitor every pay run<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-6\" ><a href=\"###\"title=\"Does being low risk mean the ATO cannot audit you\">Does being low risk mean the ATO cannot audit you<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-7\" ><a href=\"###\"title=\"How to stay in the low-risk zone\">How to stay in the low-risk zone<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-8\" ><a href=\"###\"title=\"Build a Payday Super process that keeps exceptions visible\">Build a Payday Super process that keeps exceptions visible<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-9\" ><a href=\"###\"title=\"Frequently asked questions\">Frequently asked questions<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-10\" ><a href=\"###\"title=\"Read More:\">Read More:<\/a><\/li><\/ol>\r\n\t\t\t<\/div><\/div>\r\n\t\t\t<script>\r\n\t\t\t$(function(){\r\n\t\t\t\tvar contIdxHeight = $('#post-index-inner').height()+20;\r\n\t\t\t\t$('#post-index-inner').css('height',contIdxHeight+'px');\r\n\t\t\t\t$('#post-index-close').on('click',function(){\r\n\t\t\t\t\tif($('#post-index-inner').height()>20) {\r\n\t\t\t\t\t\t$('#post-index-inner').css('height',0);\r\n\t\t\t\t\t\t$('#post-index-inner').css('padding-top',0);\r\n\t\t\t\t\t} else {\r\n\t\t\t\t\t\t$('#post-index-inner').css('height',contIdxHeight+'px');\r\n\t\t\t\t\t\t$('#post-index-inner').css('padding-top','20px');\r\n\t\t\t\t\t}\r\n\t\t\t\t});\r\n\t\t\t\t$('.post-index-item').on('click',function(){\r\n\t\t\t\t\tvar tt=$(this).data('tt');\r\n\t\t\t\t\tscrollPosition(document.getElementById(tt));\r\n\t\t\t\t});\r\n\t\t\t});\t\r\n\t\t\t<\/script><div class='post-content-full'><p><span style=\"font-weight: 400;\">Payday Super does not mean every payroll error will automatically trigger ATO enforcement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">But the ATO has made it clear that it will use a <\/span><b>risk-based compliance approach<\/b><span style=\"font-weight: 400;\"> during the first year of Payday Super.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Practical Compliance Guideline <\/span><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=COG\/PCG20261\/NAT\/ATO\/00001&amp;PiT=99991231235958\"><b>PCG 2026\/1<\/b><\/a><\/span><span style=\"font-weight: 400;\"> sets out three risk zones for the period from <\/span><b>1 July 2026 to 30 June 2027<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Low risk<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Medium risk<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">High risk<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The important distinction is not simply whether an employer makes a mistake.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It is <\/span><b>how the employer attempts to comply and how quickly any shortfall is resolved.<\/b><\/p>\n<h2><b>What are the Payday Super ATO risk zones<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The ATO&#8217;s PCG 2026\/1 provides a framework for prioritising compliance resources during the first year of Payday Super.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The three zones are:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Risk Zone<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Broad position<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Low<\/td>\n<td style=\"text-align: center;\">Employer attempts to make sufficient on-time contributions and promptly resolves payment problems so final SG shortfalls are nil<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Medium<\/td>\n<td style=\"text-align: center;\">Employer does not meet the low-risk criteria, but final SG shortfalls for all employees are nil within 28 days after the end of the relevant quarter<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">High<\/td>\n<td style=\"text-align: center;\">One or more individual final SG shortfalls remain greater than nil after that 28-day point<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">This framework is about <\/span><b>how the ATO allocates compliance resources<\/b><span style=\"font-weight: 400;\">. It does not change the underlying legal obligations.<\/span><\/p>\n<h2 id=\"title-idx-0\" class=\"icon-anchor\">What does &#8220;low risk&#8221; actually mean<\/h2>\n<p><span style=\"font-weight: 400;\">This is where employers need to be careful.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The low-risk approach broadly applies where the employer:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">attempts to ensure individual base SG shortfalls are nil for the QE day<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">makes sufficient on-time contributions<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">experiences an issue where some contributions are not received by the fund on time<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">corrects the issue as soon as reasonably practicable<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">ultimately has nil individual final SG shortfalls<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">The ATO states that it will not have cause to apply compliance resources to review employers that fall within the low-risk zone under the guideline.<\/span><\/p>\n<h2><b>What can push an employer into medium risk<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">An employer may fall into the medium-risk zone where it does not satisfy the low-risk criteria but resolves all individual final SG shortfalls by the end of 28 days after the end of the quarter in which the qualifying earnings were paid.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The ATO may apply compliance resources to these cases, although medium-risk cases receive lower priority than high-risk cases.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A simple example is an employer that has moved away from quarterly payment practices but still experiences delays and ultimately resolves the relevant shortfalls within the specified period.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The important point is that <\/span><b>medium risk is not the same as compliant-by-design<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><b>What puts an employer into high risk<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The high-risk zone is where an employer does not meet the low- or medium-risk criteria.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In particular, the ATO identifies an employer as high risk where one or more individual final SG shortfalls remain greater than nil after 28 days following the end of the quarter in which the qualifying earnings were paid.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This creates a clear operational lesson:<\/span><\/p>\n<p><b>Unresolved shortfalls are the problem.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">A payroll team should therefore focus on detecting and resolving exceptions rather than waiting for the next quarterly reconciliation.<\/span><br \/>\n<b>Why the 28-day point can be misleading<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Employers should not interpret the 28-day period as an alternative payment deadline.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Payday Super generally requires contributions to be received by the fund within seven business days of payday.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The 28-day reference in PCG 2026\/1 is part of the ATO&#8217;s <\/span><b>risk-based compliance approach<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It does not replace the underlying Payday Super payment obligation. This distinction is critical.<\/span><\/p>\n<h3><b>Payment obligation<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Generally:<\/span><\/p>\n<p><b>Payday \u2192 super received within 7 business days<\/b><\/p>\n<h3>First-year compliance risk framework<\/h3>\n<p><span style=\"font-weight: 400;\">For the ATO&#8217;s risk assessment:<\/span><\/p>\n<p><b>QE day \u2192 relevant quarter ends \u2192 28-day assessment point<\/b><\/p>\n<p><span style=\"font-weight: 400;\">These are two different concepts.<\/span><\/p>\n<h2 id=\"title-idx-1\" class=\"icon-anchor\">What does the ATO actually look at<\/h2>\n<p><span style=\"font-weight: 400;\">The <\/span><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/business-bulletins-newsroom\/why-data-quality-matters-for-payday-super\"><span style=\"font-weight: 400;\">ATO<\/span><\/a><\/span><span style=\"font-weight: 400;\"> has long used data matching and analytical models to identify employers with potential super guarantee compliance issues.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Its compliance approach can compare information from sources including payroll and superannuation data.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Payday Super increases the importance of data consistency because super obligations are being reported and paid more closely around each pay event.<\/span><\/p>\n<p>Questions employers should ask<\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Was the correct amount calculated?<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Was it based on the correct qualifying earnings?<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Was it paid to the correct fund?<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Was it received on time?<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Was it allocated?<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Was a rejected payment resolved?<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Does STP reporting align with the contribution data?<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Can we demonstrate what happened?<\/span><\/li>\n<\/ul>\n<h2 id=\"title-idx-2\" class=\"icon-anchor\">The low-risk strategy is operational<\/h2>\n<p><span style=\"font-weight: 400;\">The best way to stay in the low-risk zone is not to create a compliance document after the fact.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It is to build a payroll process that naturally produces the required behaviour.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">That means:<\/span><\/p>\n<h3><b>1. Calculate correctly<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Use the correct qualifying earnings rules.<\/span><\/p>\n<h3><b>2. Pay promptly<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Do not wait until the end of a payment cycle to start processing super.<\/span><\/p>\n<h3><b>3. Monitor exceptions<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Identify rejected or failed contributions quickly.<\/span><\/p>\n<h3><b>4. Correct errors<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Fix the underlying problem instead of simply retrying the payment.<\/span><\/p>\n<h3><b>5. Confirm allocation<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Know whether the contribution reached the employee&#8217;s fund.<\/span><\/p>\n<h3><b>6. Maintain evidence<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Keep an audit trail showing what was calculated, submitted, rejected, corrected and ultimately paid.<\/span><\/p>\n<h2 id=\"title-idx-3\" class=\"icon-anchor\">Example: rejected payment<\/h2>\n<p><span style=\"font-weight: 400;\">Consider an employer that makes a sufficient super contribution on payday.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The payment is rejected because the employee&#8217;s fund information does not match.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The employer:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">identifies the rejection<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">contacts the employee<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">corrects the fund information<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">resubmits the contribution<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">confirms that the fund receives it<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">records the resolution<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Under PCG 2026\/1, this type of behaviour can fall within the low-risk approach where the relevant criteria are satisfied and final SG shortfalls are nil.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The lesson is not that rejected payments are harmless.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It is that <\/span><b>prompt remediation matters<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 id=\"title-idx-4\" class=\"icon-anchor\">Example: incorrect qualifying earnings calculation<\/h2>\n<p><span style=\"font-weight: 400;\">Now consider a different employer. <\/span><span style=\"font-weight: 400;\">It calculates SG incorrectly because a payment that should have been included in qualifying earnings was excluded. <\/span><span style=\"font-weight: 400;\">The employer therefore underpays SG.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the resulting shortfall remains unresolved, this can move the employer into a higher-risk category under the ATO&#8217;s framework. PCG 2026\/1 specifically includes incorrect qualifying earnings calculations among its high-risk examples.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is why Payday Super compliance starts upstream.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The problem may begin with:<\/span><\/p>\n<p><b>pay item classification \u2192 QE calculation \u2192 SG calculation \u2192 payment \u2192 STP reporting<\/b><\/p>\n<p><span style=\"font-weight: 400;\">By the time the payroll team sees a super shortfall, the original error may have occurred much earlier.<\/span><\/p>\n<h2 id=\"title-idx-5\" class=\"icon-anchor\">What employers should monitor every pay run<\/h2>\n<p><span style=\"font-weight: 400;\">A Payday Super dashboard or payroll control report should ideally answer:<\/span><\/p>\n<ul>\n<li><b>How much super was calculated?<\/b><\/li>\n<li><b style=\"font-size: 1rem;\">How much was submitted?<\/b><\/li>\n<li><b style=\"font-size: 1rem;\">How much was received?<\/b><\/li>\n<li><b style=\"font-size: 1rem;\">Which payments failed?<\/b><\/li>\n<li><b style=\"font-size: 1rem;\">Why did they fail?<\/b><\/li>\n<li><b style=\"font-size: 1rem;\">Which employees are affected?<\/b><\/li>\n<li><b style=\"font-size: 1rem;\">What has been corrected?<\/b><\/li>\n<li><b style=\"font-size: 1rem;\">Are there any unresolved shortfalls?<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The objective is to identify problems while they are still small and fixable.<\/span><\/p>\n<h2 id=\"title-idx-6\" class=\"icon-anchor\">Does being low risk mean the ATO cannot audit you<\/h2>\n<p><span style=\"font-weight: 400;\">Not necessarily. <\/span><span style=\"font-weight: 400;\">The PCG 2026\/1 explains how the ATO will allocate compliance resources for the first year of Payday Super. It does not eliminate the employer&#8217;s underlying obligations or prevent other compliance action.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The guideline also applies specifically to qualifying earnings days occurring from <\/span><b>1 July 2026 to 30 June 2027<\/b><span style=\"font-weight: 400;\">. The fact that an employer is low risk during this period does not automatically determine its risk status after 1 July 2027.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">So employers should treat the first-year framework as a transition approach, not a permanent safe harbour.<\/span><\/p>\n<h2 id=\"title-idx-7\" class=\"icon-anchor\">How to stay in the low-risk zone<\/h2>\n<p><span style=\"font-weight: 400;\">Use this as a practical checklist:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Calculate SG using the correct qualifying earnings rules<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Make sufficient contributions on time<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Monitor contribution status<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Identify rejected payments quickly<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Correct rejected contributions as soon as reasonably practicable<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Track unresolved SG shortfalls<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Reconcile payroll and super data<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ensure STP reporting is accurate<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Keep evidence of corrective action<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Review recurring errors instead of treating them as isolated incidents<\/span><\/li>\n<\/ul>\n<h2 id=\"title-idx-8\" class=\"icon-anchor\">Build a Payday Super process that keeps exceptions visible<\/h2>\n<p><span style=\"font-weight: 400;\">Staying on top of Payday Super is not just about calculating the right amount. Employers also need to know what was submitted, what was paid, which contributions are pending and whether any issues still need attention.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Workstem automates QE-based SG calculations, processes super with payroll, generates SuperStream files and keeps contribution records for ongoing reporting and compliance visibility.<\/span><\/p>\n<p><b>Build a clearer Payday Super workflow with payroll, super and contribution tracking in one system.<\/b><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/product\/payday-super\/\"><span style=\"font-weight: 400;\">[Book a Workstem Demo \u2192]<\/span><\/a><\/span><\/p>\n<h2 id=\"title-idx-9\" class=\"icon-anchor\">Frequently asked questions<\/h2>\n<p><b>Q1: What are the three Payday Super ATO risk zones?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">A1: The ATO&#8217;s PCG 2026\/1 establishes low-, medium- and high-risk zones for the first year of Payday Super.<\/span><\/p>\n<p><b>Q2: What is the low-risk zone for Payday Super?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">A2: Broadly, employers are in the low-risk zone where they attempt to make sufficient on-time contributions, encounter payment issues, promptly resolve those issues and ultimately have nil individual final SG shortfalls.<\/span><\/p>\n<p><b>Q3: What is the medium-risk zone?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">A3: An employer can fall into the medium-risk zone where it does not satisfy the low-risk criteria but all individual final SG shortfalls are nil by the end of 28 days after the end of the relevant quarter.<\/span><\/p>\n<p><b>Q4: What is the high-risk zone?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">A4: An employer is in the high-risk zone where it does not satisfy the low- or medium-risk criteria. This includes cases where an individual final SG shortfall remains greater than nil after 28 days following the end of the relevant quarter.<\/span><\/p>\n<p><b>Q5: Does the 28-day period replace the seven-business-day Payday Super deadline?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">A5: No. The seven-business-day requirement is the general payment timing rule. The 28-day period is part of the ATO&#8217;s first-year compliance risk framework.<\/span><\/p>\n<p><b>Q6: Does low risk mean an employer can ignore late super payments?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">A6: No. Employers still need to meet their legal obligations. The low-risk approach concerns how the ATO prioritises compliance resources during the first year; it is not permission to deliberately pay super late.<\/span><\/p>\n<h2 id=\"title-idx-10\" class=\"icon-anchor\">Read More:<\/h2>\n<h3>More Payday Super related articles<\/h3>\n<p><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/payday-super-australia-2026-real-time-superannuation-payment-guide\/\">Payday Super Australia 2026: Real-Time Superannuation Payment Guide<\/a><\/em><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/how-pay-day-super-affects-your-business\/\" target=\"_blank\" rel=\"noopener\">How Payday Super Affects Your Business<\/a><\/em><\/span><\/p>\n<p class=\"page-title\"><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/payday-super-cash-flow-management-avoiding-business-disruption\/\">Payday Super Cash Flow Management: Avoiding Business Disruption<\/a><\/em><\/span><\/p>\n<p class=\"page-title\"><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/payday-super-rejected-payments-what-employers-should-do\/\">Payday Super Rejected Payments: What Employers Should Do<\/a><\/em><\/span><\/p>\n<p class=\"page-title\"><em><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/\">Payday Super Maximum Contribution Base: Annual MCB Explained<\/a><\/span><\/em><\/p>\n<header class=\"entry-header\">\n<p class=\"page-title\"><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/mvr-explained-for-employers-what-happens-before-super-is-sent\/\">MVR Explained for Employers: What Happens Before Super Is Sent<\/a><\/em><\/span><\/p>\n<\/header>\n<h3>Superannuation Guides<\/h3>\n<p class=\"page-title\"><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/superannuation-guarantee-2026-12-rate-complete-guide\/\">Superannuation Guarantee 2026: 12% Rate Complete Guide<\/a><\/em><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/casual-employment-and-superannuation-what-you-need-to-know\/\" target=\"_blank\" rel=\"noopener\">Casual Employment and Superannuation: What You Need to Know<\/a><\/em><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/superannuation-guide\/\" target=\"_blank\" rel=\"noopener\">Guide To Superannuation<\/a><\/em><\/span><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Table of content What does &#8220;low risk&#8221; actually meanWhat does the ATO actually look atThe low-risk strategy is operationalExample: rejected paymentExample: incorrect qualifying earnings calculationWhat employers should monitor every pay runDoes being low risk mean the ATO cannot audit youHow to stay in the low-risk zoneBuild a Payday Super process that keeps exceptions visibleFrequently asked&#8230;<\/p>\n","protected":false},"author":16,"featured_media":3278,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[57],"class_list":["post-3228","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-payday-super"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - 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