The legislation will commence on 1 July 2026.

No separate registration is required. However, you must ensure your payroll system can process super payments on payday.

What to do before 1 July 2026

You need to:

• Check with your digital service provider for payroll services on when your software will be ready to support improved error messaging and the new MVR, and any changes you need to make.

• Review error messages you receive from super funds. Any payments you currently make that receive a warning or information message could be rejected after 1 July 2026. 

• Review how you pay contributions. Find out when your payroll, clearing house or super fund will be ready to support NPP, if there are any updates you need to make and how long payments will take to reach a super fund. 

• Check your default super fund registration details are up to date.

• Stay up to date. Look for updates from the ATO, your digital service provider and your super funds.

Most major payroll providers are updating their systems to support Payday Super. Check with your provider for readiness and updates. 

Employers must follow ATO rules under Payday Super. If an employee doesn’t provide valid super fund details, you should pay their super guarantee (SG) contributions into their stapled fund or, if they don’t have one, into your employer-nominated default fund if you have one. 

Refund processes will remain the same. Employers should adjust contributions in the next pay cycle or follow ATO guidance.

No, from 1 July 2026, super must be paid on payday to remain compliant.

Yes. SuperChoice will be implementing PayTo™, this is a new digital payment system that functions as a modern alternative to direct debit. Further information will be issued to all AMP eSuper direct debit users in the future. 

The clearing house role will remain the same, but employers should confirm their provider supports payday processing.

For more on Payday Super you can:

1. Keep up to date with Ongoing updates provided by the ATO Payday Super | Australian Taxation Office or

2. Contact AMP eSuper on 1800 802 266.

No automated mechanism currently exists for employers to detect when an employee changes their super account.

It is the employee’s responsibility to notify the employer of any changes to their superannuation account. Employers cannot access fund status directly due to privacy and compliance rules.

Example of what this process may look like

If an employer pays contributions to Fund A and the member has closed that account, Fund A will reject the payment.

The employer then has 20 business days from payday to:

1. Request new fund details from the employee. (The employer could choose to send an MVR after receipt from the employee before paying fund B, to ensure that the contributions will be accepted by fund B).

2. Pay the contribution to Fund B

Note: If the rejection is received 4 days after payday the employer has 16 days in which to pay fund B and have the money received.

Under Payday Super, employers must ensure contributions are paid to the employee’s super fund so that the fund receives the money within 7 business days after payday (QE day). If you use a clearing house, you need to allow enough time for them to process your data and payment— payments are only considered “on time” when the fund receives them, not when the clearing house does. The receiving superannuation fund is allocated 3 of the 7 business days to either allocate the contribution or reject the contribution where it cannot allocate the contribution to the member.

An employer will comply with this requirement if the fund receives the contribution within 7 business days 

A business day is any day other than:
 

•  a Saturday or Sunday

•  a national public holiday

•  a day that is a public holiday for the whole of any Australian state or territory.

Qualifying earnings include the following.

• Ordinary time earnings (OTE), i.e. payments for ordinary hours of work, including certain types of paid leave, allowances, bonuses and lump sum payments. There are no changes to what payments are considered OTE under Payday Super.

• All commissions paid to an employee.

• Salary sacrifice amounts that would qualify as qualifying earnings had they not been sacrificed to superannuation.

• Earnings paid to workers who fall under the expanded definition of employee, including payments to independent contractors paid mainly for their labour.

Employers will still need to lodge an SGC statement, the form and process will be updated to reflect Payday Super rules and the new calculation basis.

The ATO notes that some regulations and law for Payday Super are still being finalised, so further details on the updated SGC form will be provided closer to implementation. 

Employers will receive notifications of fund mergers via clearing house alerts and ATO updates. Monitor communications and update USI promptly.

From 1 July 2026 The Fund validation service (FVS) will also contain details of future changes including fund mergers.

Updates to Fund Validation Services | Australian Taxation Office

For concessional cap issues during transition, consult ATO guidance.

• Real-time reporting is available through the AMP clearing house dashboards and payroll integrations.

• MVR checks can confirm membership before payment.

• AMP Super employers can access - Employer Portal. An online channel which provides employers with the ability to view plan and selected member level information and perform a range of self-service functions.

Salary sacrifice amounts, including non-reportable ones, are included in Ordinary Time Earnings (OTE) for SG purposes.

Employers will be able to access the MVR through their SuperStream-compliant payroll software or via an approved clearing house.

There is no change to your contribution submissions under payday super. The change is the introduction of the MVR. The MVR allows an employer to verify that an employee is a member of a superannuation fund AND that the superannuation fund can accept contributions. Below are details on when the MVR should be used.

• An employer must use the MVR prior to making a super contribution to a super fund for the first me. This can include a nominated fund by the employee through choice or a change in an employee’s choice of fund.

• An MVR may also be used to verify an account in the following scenarios:

• An employer, or their provider, must not use the MVR to support regular contributions processes. i.e. not to be used prior to every payment cycle

• An MVR must not be combined with any other Message types

Payday Super is similar to Single Touch Payroll in that it uses payroll systems for reporting, but it introduces real-time super payments rather than quarterly contributions. Employers will need to ensure their payroll and clearing house processes can handle both reporting and payment simultaneously. If you use the AMP eSuper Clearing House, you can continue to use it for contribution payments.

Employers can use Member Verification Request (MVR) tools via payroll or clearing house integration to detect account changes. 

If a payment is rejected, update the details and re-submit promptly. Report corrections through STP to avoid penalties.

From 1 July 2026, the New Payments Platform (NPP) will be available for use within SuperStream. NPP enables near real-time super payments, helping manage rejections and fund suspensions more efficiently. Employers should check that all relevant systems—such as payroll software, clearing houses, and banking platforms—are ready to support NPP and SuperStream changes.

Yes, employers can choose their preferred payroll and clearing house provider. The ATO provides a register enabling employers to idenfy superannuation contribution payroll products that meet the SuperStream requirements. SuperStream Cerfied Product register | ATO Software Developers. If you would like to register for AMP eSuper please send a request to eSuper@amp.com.au or call the eSuper Helpdesk on 1800 802 266.

If an employer overpays super, they can request a refund directly from the super fund. Funds typically require documentation. Overpayments cannot be offset through STP reporting; instead, employers should adjust future contributions if possible or seek a refund from the fund.

The ATO does not impose penalties for overpayment, but accurate reporting through STP is essential to maintain data integrity. Employers should keep records of any adjustments or refunds for compliance purposes. 

Yes, you can continue using Beam in QuickBooks Online if it remains SuperStream-compliant. Payday Super does not restrict the use of clearing houses or integrated payroll solutions, provided they meet updated SuperStream standards.

For AMP eSuper or any other fund, use the correct Unique Superannuation Identifier (USI) from the ATO Fund Validation Service or Super Fund Lookup before processing contributions. AMP Super Fund USI details can be found here.

No, both clearing houses and payroll-integrated solutions must comply with SuperStream and Payday Super requirements. The choice depends on your business needs.

Yes, Payday Super applies to all employers regardless of business size or workforce. There is no phased rollout—compliance begins 1 July 2026 for everyone.

Once contributions are successfully received by the correct super fund via a SuperStream compliant process, the employer is not liable for what happens within the fund. However, employers remain responsible for making the payment on time to meet the required timeframe.

Under Payday Super (effective 1 July 2026), SG contributions must be paid at the same time as salary and wages. Late payments can result in penalties and loss of tax deductions, even if the payment eventually reaches the fund. Ensuring timely payment and accurate reporting through STP is critical for compliance.

Yes. The ATO is working with payroll software providers—including Reckon, MYOB, Xero, and QuickBooks—to ensure compliance with Payday Super and updated data formats. Employers should confirm their provider’s readiness and update their systems before 1 July 2026.

There are no ATO-imposed fees for Payday Super, but providers may update their pricing—check with your payroll or clearing house provider. From 1 July 2026, payments must be electronic and SuperStream-compliant. The New Payments Platform (NPP) will enable near real-time payments. Direct debit remains an option, but employers should confirm if faster payment methods (e.g., NPP or BPAY®) are available through their provider.