From 1 July 2026, employers must make sure super guarantee contributions are received by their employees' super funds within 7 business days after each payday. The day you pay qualifying earnings is day 0. The deadline doesn't move if there's an error or delay in processing, although there is more time in some situations, such as the first contribution for a new employee.
Super is now calculated on qualifying earnings, which include ordinary time earnings, salary sacrificed super contributions and other amounts previously included in salary or wages for super guarantee purposes. For more background, see our earlier article, Payday Super: A New Payroll Reality.
The ATO has said its focus for 1 July 2026 to 30 June 2027 is helping employers make the transition. Its approach, set out in Practical Compliance Guideline PCG 2026/1, uses three risk zones:
Low risk: you tried to pay the right amount on time, a contribution was late or rejected, and you fixed it as soon as reasonably practicable. The ATO does not expect to review low-risk employers.
Medium risk: you didn't meet the low-risk criteria, but all unpaid super was fixed within 28 days after the end of the quarter in which the wages were paid.
High risk: super is still outstanding more than 28 days after the end of the quarter. These employers are the ATO's priority for compliance action.
Employers can move between zones over the year depending on their behaviour, so an early slip-up doesn't have to define your year.
Paying at the last minute. Paying on day 7 without allowing for clearing house processing times means the money often arrives late. Paying on payday gives you a buffer.
New starters without fund details. If an employee doesn't choose a fund, request their stapled fund details from the ATO. For a first contribution to a new fund, you have 20 business days after payday.
Rejected contributions. Incorrect member details can cause a fund to reject a payment. Keep an eye on error messages and correct them quickly.
Misclassified allowances. If an allowance that counts as qualifying earnings has been left out, pay the unpaid super to the fund and update your STP reporting.
Fix it as soon as you can. Pay any outstanding amount directly to the employee's fund and keep a record of what happened and how you corrected it. Paying before the ATO issues a notice of assessment reduces your super guarantee charge, which is made up of the unpaid super, notional interest and an administrative component.
Lodging a voluntary disclosure statement is optional. For year one, the ATO has said it won't apply compliance resources to low-risk employers even if they lodge one, so it's worth considering your risk zone first.
Is super being paid on the same day as wages?
Are you checking for and acting on fund error messages?
Do your onboarding steps capture fund details, or trigger a stapled fund request?
Are your pay items correctly mapped to qualifying earnings in your payroll software?
This article is general information only and does not take into account your personal circumstances. Please seek professional advice before acting.