From 1 July, employers must report qualifying earnings and super liability through Single Touch Payroll (STP) for each employee.
When your fund completes reporting through member account transaction service (MATS), the report is matched against employer’s STP data and allocated to the earliest outstanding super liability. This supports near real-time reconciliation of whether super has been paid correctly and on time.
For your super fund, this means:
- you must be able to receive payments via New Payments Platform (NPP) from 1 July 2026 and understand how these payments appear in bank statements, reconciliation processes and allocation workflows
- reporting in MATS and the member account attribute service (MAAS) must be accurate, complete and timely, as missing employer identifiers or mismatched information can lead to delays in allocation
- you need to allocate or reject super contributions within 3 business days of receiving the contribution.
Continue to test your end-to-end processes to ensure your systems are ready for Payday Super.
To support more timely matching of STP and MATS data, from 1 April 2027 where an employer contribution has been allocated to a member account, funds will be required to report those MATS to the ATO within 3 business days.
There are no changes to the other MATS reporting obligations for those transactions that are not employer contributions.
Visit Payday Super for more information.
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