Payday Super has now been implemented for three months, but a payroll process that appears to work is not necessarily a compliant one. Contributions can be calculated correctly and submitted on time, yet still fail to reach the right super fund because of incorrect member details, processing delays or rejected payments.<\/p>\n
For employers with 100\u20132,000 employees, the first quarter of the 2026\u201327 financial year is an opportunity to identify these gaps before they become recurring problems.<\/p>\n
The priority is to reconcile every pay run against the super contribution and reporting records, then establish a repeatable process for resolving exceptions. Here is what payroll, finance and HR teams should review.<\/p>\n
Payday Super took effect on 1 July 2026. Employers must generally calculate super guarantee (SG) at 12% of qualifying earnings (QE) and make contributions in line with each payday, rather than relying on the former quarterly payment schedule.<\/p>\n
Contributions generally need to reach the employee’s super fund within seven business days after payday. The law provides extended periods in specific circumstances, including certain first contributions for new employees. See the ATO’s Payday Super guidance<\/a><\/span> and the Payday Super legislation<\/span><\/a>.<\/p>\n The change affects more than payment frequency. Employers also need to review how their payroll systems classify earnings, report super liabilities, process payments and handle errors.<\/p>\n Start by confirming that the super liability calculated in payroll matches the amount reported and the contribution ultimately received by each fund.<\/strong><\/p>\n For each pay run, review the following records:<\/p>\n Investigate any difference rather than assuming it is a timing issue. A submitted payment file is evidence of an attempted transaction, not proof that every contribution reached the correct fund.<\/p>\n1. Reconcile payroll, STP and super contributions<\/h3>\n
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What should employers look for?<\/h3>\n