What changed
The ATO states that Payday Super commenced on 1 July 2026. Contributions are calculated at 12% of qualifying earnings and generally need to reach the employee’s fund within seven business days of payday. Extended timeframes can apply, including for new employees. Qualifying earnings is a specific concept: do not assume every existing earnings mapping can be carried forward unchanged.
What employers should review
Connect the payroll calendar to funding approvals, contribution submission and receipt checks. Assign an owner to rejected contributions and maintain an exception log until resolution. A rejected fund payment needs follow-up even where the payroll calculation was correct.
A practical control
Add a super reconciliation to each cycle: expected contributions, submitted amounts, fund responses and unresolved items. Test how your software reports qualifying earnings and how Finance receives the funding request. Confirm any exception against current ATO guidance rather than applying a blanket seven-day assumption.
How SESAY can help
SESAY can map the cycle, review earnings categories, reconcile contribution outputs and track rejected payments within the agreed scope. Shared leadership reviews exceptions; your authorised approver retains payment authority.
Discuss your payroll requirementsOfficial sources & further reading
General information, current at the review date. Check the linked regulator guidance for your circumstances and any later changes. SESAY service scope and authorisations are agreed before commencement.