ATO logo

Superannuation

Matters currently under consultation for Superannuation.

Last updated 5 May 2026

[202602] Payday Super wholesale voluntary disclosure design

Registered

April 2026

Expected completion of consultation

December 2026

Consultation status

Targeted consultation is underway

Consultation purpose

To identify digital service providers (DSPs), intermediaries and employers’ views on lodging Voluntary Disclosure Statements (VDS) through wholesale services to enable development of business and technical guidance materials to support use of this service.

Description

Under Payday Super, employers can lodge a VDS to inform the ATO of unpaid, late or previously unreported super guarantee (SG) shortfalls for one or more employees for a given payday. Lodging a VDS will reduce the SG charge that might apply.

Feedback through earlier Payday Super consultation has indicated that the use of a form through ATO online services would present significant challenges for employers, given the volume of data that would be required for each employee each payday.

Consultation will allow the ATO to consider the best way to design the service, understand key business and DSP guidance requirements which then inform technical specifications and guides for this product to be built into employer software products.

Who we are consulting

  • Professional associations
  • Industry representatives
  • Other ATO groups/forums

Consultation lead

Shane Moore, Super and Employer Obligations
PaydaySuper@ato.gov.au

 

 

QC54486