Super funds

Key messages, articles and social media content for super funds, including SMSFs.

Published 27 June 2026

Specific key messages tailored to super funds

From 1 July 2026, super funds will receive contributions more frequently. They must allocate to a member’s account or return unallocated contributions within 3 business days. This increases the need for accurate data and strong error handling.

The 3 business day timeframe doesn’t apply to contributions to a defined benefit interest.

Payday Super and SuperStream for super funds

If you accept a contribution and allocate it to the intended employee's account, you must report that contribution to the ATO using the Member Account Transaction Service (MATS).
If you reject a contribution, you must send a contribution transaction error response (CTER) message explaining why the contribution was rejected.
Member verification requests (MVRs) are a new message type designed to significantly reduce common errors that prevent contributions from reaching an employee's super fund.
Super funds must respond to an MVR as early as possible, but no later than 24 hours after receiving a request. This is known as a member verification outcome response.
Employers are most likely to send an MVR
- before making a contribution to a super fund for the first time
- where there has been a change in employee information (such as their name)
- where a contribution has been previously rejected
Funds will now provide additional data when going through a merger or closing a USI. Funds must provide a reason for closing a USI. If this is due to a Successor Fund Transfer (SFT), you will also need to provide the ABN of the new fund and a USI (if known).

Self-managed super funds (SMSF) specific requirements

You need to comply with all Payday Super and SuperStream changes.
You have 28 calendar days after the end of the month in which a contribution is received to allocate or reject it. This has not changed under Payday Super.
Where you receive a super contribution from an unrelated employer, you need to ensure
- your bank account is reachable by New Payments Platform (NPP) – you can check this with the bank
- you’re registered for, and continue to maintain, an active electronic service address (ESA).
The ESA is how SuperStream contribution messages are delivered to an SMSF, usually through an administrator or messaging provider.
With the SuperStream upgrades supporting Payday Super, employers can send a member verification request to you before they can make a contribution. This confirms your ESA is active before attempting to make a contribution.
If the ESA is not active (this could mean it is not registered or correctly maintained)
- the employer will receive an error and won’t be able to make the contribution to you
- payments may be paid to an employer’s default fund instead to avoid the SGC
- this may unintentionally expose the employer to super guarantee charge (SGC) if the contribution isn’t made within the required timeframe.
Maintaining an active ESA is a critical readiness item for you.

Newsletter or magazine content

Headline

Super is now paid for each payday

Super funds have 3 business days to allocate or return super contributions.

Article

Super for each payday: The fund’s role

Employers must pay super for each payday which could be weekly, fortnightly, or monthly. They have 7 business days after payday to ensure super payments reach funds. So, what role do super funds have in keeping this system running?

Funds will have 3 business days to allocate or return contributions that cannot be matched. Allocation rules for SMSFs haven’t changed.
If the contribution is allocated, funds will have to report the contribution to the ATO using the Member Account Transaction Service (MATS)
If the contribution is rejected, funds must send a contribution transaction error response (CTER) message to explain why.
Employers can send member verification requests (MVRs) to verify employees’ super fund details before they make a contribution. Funds must respond to MVRs as soon as possible, but no later than 24 hours after receiving the request.
Funds must use the Fund Validation Services (FVS) to update USI details.
SMSFs must have an active electronic service address (ESA).

For more information, visit ato.gov.au/PaydaySuper.

Social media content

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Employers now pay super guarantee contributions for each payday.

Payments must generally reach super funds within 7 business days after payday.

Funds will have 3 business days to allocate or return contributions that cannot be allocated.

Visit ato.gov.au/PaydaySuper for more info