Payday Super reporting¶

From 1 July 2026, the rules for paying and reporting super change. This change is called Payday Super. Under Payday Super, you work out, report and pay super with each payday — not saved up for a quarterly run.

For reporting, this means the super information goes to the Australian Taxation Office (ATO) through Single Touch Payroll (STP) each payday, in the same report you already send when you run a pay. The ATO then uses your STP report, together with data from the super funds, to check that super is paid on time.

In one line

Under Payday Super, from 1 July 2026 super is worked out, reported and paid with each payday — and the ATO uses STP and super fund data to check it is paid on time.

Why this matters¶

Before Payday Super, many employers paid super once a quarter. The reporting rhythm was slower and problems could go unnoticed for months. Under Payday Super, super moves with each pay. Knowing what changes — and what stays the same — helps you set up your payroll so every pay is reported and paid correctly and on time.

What you will learn¶

How super reporting changes under Payday Super
The new reporting rhythm from 1 July 2026
How the ATO uses STP and fund data to check super

Understanding the concept¶

Under the old approach, super was often saved up and paid once a quarter. Under Payday Super, from 1 July 2026 the super for a pay is due with that pay. The ATO says super must be received by the employee's fund within 7 business days after payday (a longer time can apply in some cases, such as for new employees).

Reporting keeps step with this. Each payday you still send your STP report, and that report carries the super information — including the super liability for each employee. What changes is the rhythm: instead of thinking about super once a quarter, super is now worked out, reported and paid every payday.

The ATO uses two sources to check you are on time:

Your STP report — tells the ATO the super each employee is owed each payday.
Super fund data — tells the ATO what actually arrived in each fund and when.

The ATO compares the two. If the super it sees arriving does not line up with the super you reported, it can follow that up. This is how the ATO checks super is paid on time under Payday Super.

Remember the two steps stay separate: reporting the super through STP is not the same as paying it to the fund. Under Payday Super both simply happen with each payday.

For accountants & bookkeepers

From 1 July 2026 the ATO requires the year-to-date qualifying earnings and the year-to-date super liability for each employee to be reported through STP each payday, and STP reports are still lodged on or before payday. The ATO describes matching this reported data against contribution data from the super funds to build a per-employee view and follow up any shortfalls more promptly.

Example¶

Jordan runs weekly pays. Before 1 July 2026, Jordan set super aside and paid it once a quarter. From 1 July 2026, Jordan's rhythm changes: each week when the pay run is finalised, the software works out the super, reports it to the ATO through STP, and the super is paid to each fund so it arrives within the required time after payday. The ATO checks the super Jordan reported against what the funds received, week by week, rather than once every three months.

Common mistakes¶

Still thinking of super as a quarterly job once Payday Super starts.
Reporting the super each pay but forgetting the payment now also happens each pay.
Assuming the STP report proves the super arrived — the ATO also checks fund data.
Leaving the fund payment so late that it does not reach the fund in time.

How this works in myaccountant¶

In the app — each pay run, myaccountant works out the super, reports it to the ATO through STP, and pays the super to the funds via SuperStream. The reporting and the payment happen together with each payday and are kept in step, so what you report and what you pay line up.

Key points¶

From 1 July 2026, Payday Super means super is worked out, reported and paid each payday.
Super reporting moves from a quarterly rhythm to every payday.
You still send your STP report each pay — it now carries super each payday.
Super must reach the employee's fund within 7 business days after payday.
The ATO uses your STP report and super fund data to check super is paid on time.

Learn next¶

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

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