Super payment and reporting checklist¶

This checklist pulls the module together into one routine. Work through it each time you pay super, and you cover the whole journey — from working out the right amount to making sure it reaches the fund and keeping the evidence.

Use it as a reference you can come back to.

In one line

Work out super on the right earnings, report through STP, pay via SuperStream so the fund receives it on time, check it arrived, reconcile, keep records, and fix any error promptly.

Why this matters¶

Super has several steps, and each one can go wrong quietly. A single checklist means nothing gets skipped: the amount is right, the money reaches the fund, the report matches, and you can prove it all later. That is what keeps employees' super safe and keeps you in the clear.

What you will learn¶

A complete routine for paying and reporting super
How to confirm super reached the fund before treating it as done
The steps that protect the business if super is ever questioned

Understanding the concept¶

Run through these steps for each pay:

Work out super on the right earnings. Calculate super for each employee on the correct earnings for the period.
Report through STP. Report the super to the Australian Taxation Office (ATO) through Single Touch Payroll (STP) when you finalise the pay.
Pay via SuperStream with the correct reference. Send the payment and the matching data through SuperStream so the fund can identify each employee. Use the correct payment reference so the money is allocated to the right member.
Make sure the fund receives it on time. Super counts as paid only when the fund receives it. Under Payday Super (from 01/07/2026), it must reach the fund within seven business days of payday (a longer time can apply, such as for new employees).
Check it arrived. Confirm the fund or clearing house received the money.
Reconcile. Check the calculated, reported and received amounts all match, for each employee and each period.
Keep records. Keep evidence of how super was worked out, paid, received and reported — for at least five years.
Fix any error promptly. If something does not match — a returned contribution, a payment that did not arrive — correct it and resend without delay.

For accountants & bookkeepers

Steps 3–5 are where money is most often lost: a wrong or missing payment reference can leave a fund unable to allocate the contribution, and a clearing-house payment that is not processed or reaches the fund late counts as a late payment. The ATO's own employer checklist stresses paying on time, in full, to the right fund, with the right details — this checklist mirrors that, plus the reconcile-and-record steps that give you an audit trail. Treat receipt by the fund, not the send date, as the finish line for every contribution.

Example¶

Sam, a bookkeeper, follows the checklist each fortnight. Super is worked out in the pay run, reported through STP at finalisation, and paid through SuperStream with the correct reference for each employee. A few days later Sam checks the clearing house, confirms every fund received its contribution, and reconciles the amounts per employee. Sam files the confirmations with the pay records. One contribution comes back returned, so Sam fixes the fund details and resends it the same day. Nothing is left half-done.

Common mistakes¶

Stopping at "sent" — super is not paid until the fund receives it.
Paying with a wrong or missing reference, so the fund cannot allocate the money.
Skipping the reconcile step, so a gap goes unnoticed until it is late.
Leaving a returned contribution unfixed instead of correcting and resending promptly.
Not keeping the confirmation that shows the fund received the money.

How this works in myaccountant¶

In the app — myaccountant keeps a record of the super worked out and paid for each employee, shows what was reported and what was paid, and shows the status of each contribution as it moves to the fund. This lets you work through the checklist — report, pay, check it arrived, reconcile and keep records — in one place.

Key points¶

Follow the same routine every time: work out, report, pay, check, reconcile, record, fix.
Report through STP and pay via SuperStream with the correct reference.
Super counts as paid only when the fund receives it — confirm it arrived.
Reconcile per employee and per period, and keep records for at least five years.
Fix returned or missing contributions promptly.

Learn next¶

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

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