Employer reporting obligations¶

As an employer, you have a few clear duties when it comes to super. This lesson pulls them together at a high level, so you can see how they fit. Each duty has its own lesson if you want the detail.

In short, you report super to the Australian Taxation Office (ATO), you pay super to the funds, you keep records, and if super is ever late you deal with the Super Guarantee Charge. Reporting and paying are separate steps, and both must be right.

In one line

Your super duties: report through STP each pay, pay via SuperStream, keep records, and — if super is ever late — deal with the Super Guarantee Charge.

Why this matters¶

Super has more than one moving part. It is easy to do one part and think you are finished. Seeing all your duties in one place helps you make sure nothing is missed — the report, the payment, the records, and the fix if something goes wrong.

What you will learn¶

The main super reporting duties an employer has
How reporting, paying and record-keeping fit together
What happens if super is paid late under Payday Super

Understanding the concept¶

There are four duties to keep in mind.

1. Report through STP each pay. Each pay you report, your payroll software sends the super information to the ATO through Single Touch Payroll (STP), including the super liability for each employee. See Reporting super through STP.

2. Pay super via SuperStream. Reporting is not paying. You must also pay the super to each employee's fund, and this is done using SuperStream — the standard way super contributions are sent to funds. Under Payday Super, super must reach the fund within 7 business days after payday. See What is SuperStream?.

3. Keep records. You need to keep records of your super — the calculations and the payments. The ATO says super contribution records are kept for 5 years, and you are still responsible for keeping them even if you use a clearing house. See Super payment records.

4. Deal with the Super Guarantee Charge if super is late. If super is not received by the fund in full and on time, the Super Guarantee Charge (SGC) applies. Under Payday Super, from 1 July 2026 you do not self-lodge a quarterly SGC statement. Instead, the ATO works out the charge and sends you a notice of assessment. See Late super payments.

For accountants & bookkeepers

Under Payday Super the ATO says employers no longer lodge a super guarantee statement for paydays from 1 July 2026 when the minimum is not paid in full and on time — the ATO calculates the super guarantee charge and issues a notice of assessment, which can include an administrative uplift. STP reporting still carries year-to-date qualifying earnings and super liability each payday, and the ATO matches this against super fund contribution data to detect shortfalls.

Example¶

Jordan runs weekly pays. Each week Jordan finalises the pay run, which reports the super to the ATO through STP, and pays the super to each fund via SuperStream. Jordan keeps the pay run records and the payment records on file. On one pay, a fund payment is delayed and does not reach the fund in time. Jordan does not lodge anything to fix it — the ATO works out the Super Guarantee Charge and sends Jordan a notice of assessment.

Common mistakes¶

Reporting super but not paying it, or paying but not reporting — both are needed.
Thinking a clearing house removes your duty to keep your own records.
Expecting to self-lodge a quarterly SGC statement — the ATO now assesses it for you.
Missing the record-keeping duty because the report and payment felt like "enough".

How this works in myaccountant¶

In the app — myaccountant reports pay and super to the ATO through STP each pay run and pays super to the funds via SuperStream, keeping the two in step. The pay run and contribution details are stored in the app, so your reporting, your payments and your records line up in one place.

Key points¶

Report super to the ATO through STP each pay.
Pay super to the funds via SuperStream — reporting is a separate step from paying.
Keep your super records; you are responsible even if you use a clearing house.
If super is late, the Super Guarantee Charge applies.
Under Payday Super you do not self-lodge a quarterly SGC statement — the ATO issues a notice of assessment.
Each duty has its own lesson if you need the detail.

Learn next¶

General information only — not tax, super or financial advice.

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