Super troubleshooting checklist¶

When super looks wrong, it is easy to panic. Don't. Most super problems are small, and almost all of them are fixable. The trick is to work through them in order, rather than guessing. This lesson pulls the whole module together into one calm, ordered checklist you can follow whenever a super problem appears.

In one line

Work through super problems in order — check the fund received it, check the details, look for a returned or duplicate payment, reconcile the numbers, then fix, re-send, or disclose.

Why this matters¶

A super problem spotted early is usually a quick fix. The same problem left alone can grow into a shortfall you have to disclose to the ATO. Having a checklist means you don't miss a step, you don't fix the wrong thing, and you can reassure an employee that you are on it.

What you will learn¶

How to work through a super problem in a calm, ordered way
How to check whether and when the fund received the payment
When to re-send, disclose a shortfall, or contact the ATO or fund

Understanding the concept¶

Under Payday Super, from 1 July 2026, super is counted as paid only when the employee's fund receives it — not when you send it or when it leaves your bank. The ATO explains that your contributions must reach the fund within 7 business days after payday. So the first question in any super problem is always the same: did the fund receive it, and when?

Work through the checklist below in order. Each step tells you what to look at and where the answer usually is.

Step 1 — Check whether the fund received it, and when. Look at the payment's status. Has it been accepted by the fund, or is it still in transit, held, or returned? Remember the fund, not your bank, is the finish line.

Step 2 — Check the fund, member and employee details. A wrong fund number (USI), a wrong member number, or a mismatched name, date of birth or tax file number (TFN) can stop a payment being allocated. Compare what you sent against the employee's own details.

Step 3 — Look for a returned or duplicate payment. If a fund can't match a contribution to a member, it can send it back. And if a payment looks "missing" it is sometimes because it was sent twice, or sent to an old fund. Check for both.

Step 4 — Reconcile calculated vs reported vs paid. Line up three numbers for the period: what you calculated, what you reported, and what the fund actually received. If they don't match, the gap tells you where the problem is.

Step 5 — Decide the fix. Once you know what happened, choose the right action:

Fix and re-send — where a payment bounced back for wrong details, correct the details and send it again promptly.
Disclose a shortfall — where super was late or short, the ATO works out the new super guarantee charge and issues you a notice of assessment. You do not lodge a quarterly statement yourself under the new system.
Contact the ATO or fund — where you are stuck, the fund can help with member matching and the ATO can help with an assessment or a payment you can't trace.

For accountants & bookkeepers

The ATO's position is that a contribution is only "paid" on the day the fund receives it, with enough information to allocate it to the member. A payment sent to a clearing house but not yet with the fund does not count as paid. When super is late or short under Payday Super, the ATO calculates the super guarantee charge and raises a notice of assessment — there is no self-lodged quarterly SGC statement in the new system. Keep evidence of the payment date the fund received the money, as that date is what the rules turn on.

Example¶

Priya runs payroll for a small cafe. An employee, Sam, messages to say his super for the last payday looks missing in his fund app. Priya opens her checklist.

Step 1 — she checks the payment status and sees it was sent but shows as returned. Step 2 — she compares the details and spots that Sam's member number was mistyped. Step 3 — that explains the return; there is no duplicate. Step 4 — she reconciles and confirms the calculated amount was correct, just not yet received by the fund. Step 5 — she corrects the member number and re-sends the contribution, then lets Sam know it is on its way and should reach his fund within a few business days. Because she acted quickly, there was no shortfall to disclose.

Common mistakes¶

Treating "sent from my bank" as "paid" — super counts as paid only when the fund receives it.
Re-sending a payment before checking why the first one failed — you can create a duplicate.
Fixing the amount when the real problem was the fund or member details.
Assuming you must lodge a quarterly statement — under Payday Super the ATO issues a notice of assessment for the super guarantee charge.
Waiting to see if it "sorts itself out" — a small late payment is easier to fix now than a shortfall later.

How this works in myaccountant¶

In the app — myaccountant tracks the super you have paid for each employee and shows the status of each contribution, so you can see whether a payment has been accepted or has come back. It flags returned or at-risk payments, helps you reconcile what was calculated against what was paid, and lets you correct details and re-send a contribution. It keeps a record of each payment for your files. The super guarantee charge itself is worked out and assessed by the ATO, not in the app.

Key points¶

Super counts as paid only when the fund receives it — check that first.
Then check the fund, member and employee details for a mismatch.
Look for a returned or duplicate payment before you re-send anything.
Reconcile calculated vs reported vs paid to find the gap.
Fix and re-send, disclose a shortfall, or contact the ATO or fund.
For late or short super, the ATO issues a notice of assessment.

Learn next¶

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

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