Payday Super FAQs

With the upcoming Payday Super changes in Australia, employers will generally be required to pay super contributions at the same time employees are paid, rather than quarterly.

In Payroo, it is recommended to process and pay super contributions alongside each payroll cycle whether your pay runs are weekly, fortnightly, or monthly to help stay compliant with the new Payday Super requirements and avoid late super obligations.

Yes. Payday Super applies to all employees who are eligible for Superannuation Guarantee (SG) contributions, including full-time, part-time, and casual employees.

Payday Super does not change who is eligible for super — it only changes when super contributions must be paid.

Qualifying Earnings (QE) is the new term used under Payday Super for the types of earnings that super must be calculated on.

QE generally includes:

From 1 July 2026, employers will use QE to calculate both Super Guarantee (SG) contributions and any applicable Super Guarantee Charge (SGC). Under Payday Super, the payroll processing date will also become the QE day for reporting and payment purposes.

Under the Payday Super rules, super contributions and contribution data must generally be received by the employee’s super fund within:

If payments are missed or paid late, the employer may become liable for a Super Guarantee Charge (SGC), which can include:

In Payroo, it is recommended to process and pay super contributions alongside each pay run to help avoid late payment obligations under the new Payday Super requirements.

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As part of the Payday Super changes, the ATO’s Small Business Superannuation Clearing House (SBSCH) will permanently close from 1 July 2026. Existing users can continue using it until 11:59pm AEST 30 June 2026 , after which it will no longer be available for super payments or accessing records.

If your business currently uses SBSCH, you should:

In Payroo, employers can prepare for Payday Super by using integrated payroll and super payment workflows to help manage super contributions alongside each pay run.

The Australian Taxation Office (ATO) has provided a checklist which you can download here (PDF) to help guide employers who need to transition away from the SBSCH.

Under the Payday Super rules from 1 July 2026, super contributions must generally be received by the employee’s super fund within 7 business days of payday.

For new employees or employees changing to a new super fund,

employers will have up to 20 business days for the first contribution only. After the first successful payment, the standard 7 business day timeframe applies to future contributions.

Some limited exemptions may apply in special circumstances. Employers should refer to ATO guidance for full details.

In Payroo, it is recommended to process super alongside each pay run to help meet Payday Super deadlines.

If super contribution data is incorrect or incomplete, the payment may be automatically rejected by the super fund or clearing house. If this happens:

⚠️ A rejected payment does not extend your due date. The corrected contribution must still be received by the fund within 7 business days of payday, so acting quickly is essential.

That said, the ATO has acknowledged that businesses making a genuine effort to comply but experiencing occasional late payments due to rejected or incorrect details are likely to be treated as low risk and will not be the focus of compliance action during the first year of Payday Super. The best protection is still to act fast and resubmit as soon as an error is identified.

A Member Verification Request (MVR) is a new digital verification check used under the Payday Super and SuperStream framework. It helps to confirm if:

MVRs help reduce rejected super payments caused by incorrect employee or fund details.

An MVR may be triggered when:

Under the new rules, super funds are expected to progressively support MVR functionality by March 2027.

July 2026 will be a transition month between the current quarterly super system and the new Payday Super rules. During this period, employers may have multiple super payment deadlines.

For example:

Depending on your payroll frequency, this may result in one or more super payment dates during July 2026. Employers should plan ahead to help ensure all deadlines are met.

If you overpay super by mistake, you should contact the super fund or clearing house immediately to request a reversal or refund of the incorrect payment.

If the payment has already been processed by the super fund, the amount will generally remain in the employee’s super account and count towards their contribution cap. In this case, the overpaid amount can usually be adjusted against future super obligations for that employee where appropriate.

To avoid overpayments:

If required, employers should also consult their accountant or payroll advisor for guidance on correcting the payroll records and reporting.

If you identify an underpayment of Super Guarantee (SG), you should correct it as soon as possible. This may include:

If the underpayment is significant or relates to prior periods, employers may also wish to seek advice regarding a Voluntary Disclosure Statement (VDS) or any ATO reporting obligations.

Under Payday Super, resolving underpayments quickly is important to help minimise penalties, interest, and Super Guarantee Charge (SGC) liabilities.

Payday Super shifts superannuation from a quarterly obligation to a per-pay-cycle liability. Employers will need to adjust cash flow planning to ensure super contributions are funded and paid within the required timeframe, generally within 7 business days of each payroll run.

This means payroll processing, super payments, and cash flow management will need to be more closely aligned under the new Payday Super requirements.

For directors or closely held employees, where payments fall within the Qualifying Earnings (QE) definition such as wages, director fees, bonuses or allowances - the QE day is generally the date the payment is made, and the standard 7 business day Payday Super payment timeframe applies.

Sole traders without employees

Sole traders paying themselves are generally not considered employees for Super Guarantee (SG) purposes, so Payday Super requirements do not apply to those payments. However, sole traders may still choose to make personal super contributions separately, which are outside the Payday Super payment rules.

Payday Super generally applies to all payroll payments including off-cycle or unscheduled pay runs. If a payment includes Qualifying Earnings (QE) such as wages, bonuses, allowances or other SG-applicable earnings, super contributions must generally be paid within 7 business days of that payment date.

This means employers should also consider super obligations when processing:

The super payment due date is typically based on the actual payment date of the off-cycle pay run.

Yes, employers can voluntarily begin paying super on payday before the start date if they choose. Businesses are actually encouraged to transition early to streamline payroll, improve compliance and reduce missed payment risks.