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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. |
Eligibility
You can apply for a certificate to opt out of receiving some super guarantee (SG) contributions if you meet both of these conditions:
- You have more than one employer in a financial year – this includes being employed by more than one employer at the same time or switching your employment from one employer to another in a financial year.
- You expect the compulsory SG contributions from these employers to exceed your concessional contributions cap for the year.
The SG employer shortfall exemption certificate releases one or more of your employers from their SG obligations for a specified period, ending at the end of the financial year. If you receive an exemption certificate, you must have one employer paying SG contributions for your benefit in the financial year.
It's important you talk to your employer before applying as they can choose to disregard an exemption certificate and continue to make SG contributions.
Before applying, consider your employment arrangements, such as how your pay and other entitlements may change and the effect of any relevant award or workplace agreement. Your tax agent may provide you with advice based on your circumstances.
How to apply to opt out
You will need to apply to the ATO for an SG employer shortfall exemption certificate, using the approved form. The form is currently under development and is expected to be available in early 2026.
The application:
- must be made by the employee to be covered by the certificate – an employer can't apply for an exemption certificate
- must specify the employer, period and financial year to be covered by the certificate.
We must receive your application at least 30 days before the first day of the specified period to be covered by the certificate.
What we consider
We can only issue you with an exemption certificate if:
- you're likely to exceed your concessional contributions cap in the financial year that includes the specified period
- after issuing the certificate, you will still have at least one employer obliged to pay SG contributions (or pay the SGC if they do not) in the financial year
- issuing the certificate is appropriate in all of the circumstances.
When considering your application, we will take into account the effect:
- of any other certificates already issued to you for the financial year
- that issuing the certificate is likely to have on your concessional contributions for the income year.
Outcome of the application
If your application is approved, we will issue a written notice to each of your employers covered by an exemption certificate. We will also send you a copy of the certificate for each exempted employer.
Once issued, the exemption certificate cannot be varied or revoked.
If we decline your application, we will notify you. We are not required to inform your employers.
If you're dissatisfied with our decision, you may Dispute or object to an ATO decision.