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Payday Super starts on 1 July 2026 The information on this page applies to super guarantee payments from 1 July 2026. Some regulations and law for Payday Super are still being considered by Parliament. For progress updates see Payday superannuation legislation. |
What data we use and why
We use the information you report through Single Touch Payroll (STP) and information reported by superannuation funds to work out:
- how much super you need to pay for each eligible employee
- whether it was paid on time.
This helps us identify any missed, late, or underpaid super contributions.
STP data
We use your STP data to assess your super obligations.
Your STP report is due on or before the day you pay your employees. From 1 July 2026, you must report year-to-date (YTD) amounts of qualifying earnings, which are used to calculate the minimum super guarantee (SG) amounts that must be paid for the benefit of your employees.
The day you pay your employees, as reported in STP, will be used to determine when super payments are due.
Super fund data
Super fund data is used to determine if you have paid the minimum SG contributions for your employees.
When you pay super for your workers, the fund reports the payments to us. The super fund also reports the date the payments were received.
How we use the YTD qualifying earnings amount
Qualifying earnings (QE) amounts are reported as YTD amounts in your STP reports. To find the qualifying earnings amount that affects the individual SG amount owing for a specific payday, we will subtract the previous period’s YTD qualifying earnings from the current period’s YTD qualifying earnings.
Example
|
Previous fortnightly STP reported YTD amounts |
Current payday STP reported YTD amounts |
Calculation of QE amount for the current payday |
|---|---|---|
|
$4000 |
$5000 |
$5000 (Current YTD) – $4000 (previous YTD) = $1000 of QE that will be used to calculate the employee's SG. |
To then work out the super contribution for each payday, we will multiply the qualifying earnings amount by the applicable SG rate. Payday is the date that an employer makes a qualifying earnings (QE) payment to an employee. This is also called the 'QE day'.
Example
|
QE day amount |
2026/2027 SG rate |
Expected individual SG amount for the QE day |
|---|---|---|
|
$1000 |
12% |
$120 |
Inconsistent data
In some circumstances the superannuation data held by us may not align with your records. These scenarios may limit our ability to match or disclose contribution information to you.
This can happen, for example, if:
- you pay contributions to a fund without sending all the required information under SuperStream, including your ABN, or super contributions are paid under a different ABN to that reported on your STP pay events (from 1 July 2026, if super is paid under a different ABN you must report the ABN that reported the STP pay event for that employee as part of that contribution message)
- we are unable to identify your workers through our data-matching process
- there are STP reporting or super contribution issues or errors
- information is reported late or is incomplete.
It is important that both your details and your workers' details are complete, timely and correctly reported through STP and to the super funds.
We use the information available to us to calculate your workers' super entitlements. There may also be times when corrections or exceptions affect the data you have reported. That's why it is important to maintain good records. If the information we hold indicates you have not met your SG obligations, or we can’t match your information due to reporting errors, we may need to contact you.