The ATO is continuing to engage with industry and stakeholders on the Government's Payday Super reform, proposed to commence from 1 July 2026.
Consultation updates are available on the Payday Super Working Group section of our website.
Key proposed changes for Super Funds include:
- Revisions to the choice of fund rules allowing employers to show an employee's existing stapled fund to them as part of the onboarding process if they choose. The scope of this change will not make any changes to the existing ATO stapling service.
- Contributions will need to arrive in employees' super funds within 7 calendar days of payments with an ordinary time earnings (OTE) component.
- Time to return an unallocated contribution to an employer will reduce to 3 days, down from 20.
- The SuperStream data and payment standards will be revised to allow payments made via the New Payments Platform and improve error messaging to ensure employers and intermediaries can quickly address errors.
- Enhancements to the Fund Validation Service which will support faster payments and better data through the system.
- Increased visibility of super guarantee contributions for the ATO to match employer Single Touch Payroll (STP) data and superannuation fund reporting.
The Payday Super measure is not yet law. For more detail, check the Treasury factsheet (PDF, 255KB)External Link or visit ato.gov.au/paydaysuper.
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