From 1 July, employers must report both qualifying earnings and super liability amounts for every employee in STP.
Encourage your clients to review their payroll and STP software, and:
- check pay codes are correctly mapped to report qualifying earnings in STP by 1 July, some software may already be ready to start this process
- check employees' year-to-date amounts are correct
- lodge their STP finalisation declaration for the 2025–26 financial year by 14 July to ensure employees can access their information to complete their tax return.
If your employer clients’ STP software isn't ready for 1 July, they:
- should ask their digital service provider when their product will be updated
- still must start paying employees' super based on qualifying earnings for each payday
- must start reporting year-to-date qualifying earnings and super liability amounts as soon as possible from 1 July 2026.
Employers should keep accurate records, especially if they include additional contribution amounts in super liability to allow accurate year-to-date amounts to be reported once the software is ready. They don’t need to apply for a STP deferral if they start reporting qualifying earnings during the 2026–27 financial year.
Information to support your employer clients is available on our website at report super in STP.